Overview of Insurance Contracts (ED) presentation model and disclosures

The IASB is currently considering the comment letters received on its exposure draft Insurance Contracts (ED) that will ultimately replace the existing IFRS 4 Insurance Contracts. The final standard seeks to enhance transparency by proposing a measurement model that is consistent across all types of insurance contracts.

This webcast provides an overview of the presentation model and specific disclosures proposed by the ED. It highlights the main differences with the previous presentation requirements under IFRS 4 and considers some possible implementation issues.

Our panel will discuss specific topics including:

• Presentation requirements compared to current practice
• Major required disclosures
• Concerns relating to the IASB proposal
• Considerations when implementing the proposal