IFRS Newsletter: Insurance – Moving Towards International Insurance Accounting
This issue discusses the IASB’s July meeting at which the Board fine-tuned the proposed model for accounting for nonparticipating contracts
Financial Reporting View Mon, 04 Aug 2014 00:00:00 GMT
Issues & Trends In Insurance: NAIC 2014 Summer Meeting
National Association of Insurance Commissioners (NAIC) groups continued to discuss initiatives.
Financial Reporting View Tue, 26 Aug 2014 00:00:00 GMT
FASB Begins to Address Long-Duration Insurance Contracts
This edition reports that the FASB began discussions about targeted improvements to U.S. GAAP for long-duration insurance contracts
Financial Reporting View Fri, 29 Aug 2014 00:00:00 GMT
SEC Adopts Regulation AB II
This edition of Defining Issues reports that the SEC unanimously voted to adopt the much anticipated asset-backed securities (ABS).
Financial Reporting View Fri, 12 Sep 2014 00:00:00 GMT
FASB Decides on Short-Duration Disclosures
The FASB concluded discussions about claim liabilities disclosures to improve financial reporting for short-duration insurance contracts
Financial Reporting View Fri, 15 Aug 2014 00:00:00 GMT
In the Headlines: Deferred Tax Assets on Unrealised Losses
In the Headlines 14-15 summarizes the IASB Exposure Draft, Recognition of Deferred Tax Assets for Unrealised Losses (Proposed Amendments to IAS 12)
Financial Reporting View Mon, 25 Aug 2014 00:00:00 GMT
First Impressions: IFRS 9 Financial Instruments
KPMG ISG’s First Impressions: IFRS 9 Financial Instruments provides a detailed analysis of the ISG’s observations about the IASB’s recent amendments to IFRS 9.
Financial Reporting View Mon, 15 Sep 2014 00:00:00 GMT
SEC Staff Provides Relief for Retrospective Revenue Adopters
The SEC staff recently stated that it will not object if registrants that apply the new revenue recognition standard.
Financial Reporting View Tue, 16 Sep 2014 00:00:00 GMT
New Mortality Data May Affect Retirement Benefit Obligations
This edition of Defining Issues reports that the Society of Actuaries (SOA) plans to issue updated versions of its mortality tables and mortality improvement scale by October 31, 2014.
Financial Reporting View Mon, 15 Sep 2014 00:00:00 GMT
Highlights of the June 25, 2014 Center for Audit Quality SEC Regulations Committee Meeting
The Center for Audit Quality (CAQ) SEC Regulations Committee recently released the highlights of its June 25, 2014 meeting.
Financial Reporting View Tue, 02 Sep 2014 00:00:00 GMT
Insights into IFRS 11th Edition 2014/15 and Insights into IFRS: An Overview
KPMG’s ISG recently published the 11th edition 2014/15 of Insights into IFRS.
Financial Reporting View Mon, 15 Sep 2014 00:00:00 GMT
A Step Towards Global Transparency – Communicating Through Non-GAAP Measures
In the Headlines 14-19 summarizes the International Organization of Securities Commissions’ Proposed Statement on Non-GAAP Financial Measures
Financial Reporting View Mon, 29 Sep 2014 00:00:00 GMT
Revenue: It’s Time to Engage
Our second edition of Revenue: Issues In-Depth brings you the latest standard-setting, as well as more of our insights and more extensive examples.
Financial Reporting View Mon, 09 May 2016 00:00:00 GMT
In the Headlines: IFRS: New Standards – Are You Prepared?
In the Headlines Issue 14-16 summarizes IFRS that are newly effective.
Financial Reporting View Mon, 15 Sep 2014 00:00:00 GMT
Reporting the Financial Effects of Rate Regulation – IASB Consults on Rate-Regulated Activities
In the Headlines 14-20 summarizes the IASB Discussion Paper, Reporting the Financial Effects of Rate Regulation
Financial Reporting View Mon, 29 Sep 2014 00:00:00 GMT
