Gaining momentum

Insurers' preparations for the new IFRS accounting rules

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When the IASB issued its most recent exposure draft for the new accounting standard for insurance contracts in June 2013, insurers interpreted this as the sign to warm-up for a three-year race. Depending on when the IASB publishes its final version of the standard, that is how long the industry will have to prepare for radical changes to the way that it draws up and presents its financial statements. The standard – IFRS 4 Phase II – transforms how insurers account for income and liabilities from insurance contracts that they sell, and creates a new financial language with which to inform investors about the performance of this complex global industry.

Source : Deloitte

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Mots-clés : Deloitte