Insurance accounting alert library - Ernst & Young - Australia

Insurance accounting alert - April 2009 (pdf, 437kb)
This edition of Insurance accounting alert (pdf, 438kb) addresses questions on the initial and subsequent measurement of margins, the treatment of acquisition costs and policyholder behaviour. In addition, following the recent amendment to IFRS 7, our paper; Illustrative ‘Good Insurer’ disclosures for fair value amendments to IFRS 7 (pdf, 757kb) illustrates the key requirements for applying this amendment for reporting periods beginning on or after 1 January 2009.

Insurance accounting alert - March 2009 (pdf, 409kb) 
2009 continues to be a critical year in the development of the International Accounting Standards Board's (IASB) Exposure Draft on Insurance Contracts. The second edition of Insurance accounting alert (pdf, 209kb) summarises recent IASB and Financial Accounting Standards Board (FASB) insurance discussion and the papers presented at the IASB meeting, on 19 March.

Insurance accounting alert – February 2009 (pdf, 297kb) 
2009 will be a critical year in the development of the International Accounting Standards Board's (IASB) Exposure Draft on Insurance Contracts. Following the recent release of the IASB Agenda Papers, our inaugural edition of Insurance accounting alert (pdf, 298 kb) summarises key issues regarding the insurance contracts project discussed at the IASB meeting, on 18 February.