Key points divide FASB and IASB

Moody's comments on boards' approach to insurance accounting


FASB issues paper on insurance contracts' reporting

It follows on from the IASB's exposure draft


IFRS can serve as a convergence point

It will help export an economic view in accounting into regulation that has so far been mostly concentrated on European insurers, argues Lukas Ziewer


IFRS and Solvency II wobble towards divergence

The IASB is no longer on the same track as Solvency II, write Ann Duchêne and Marc Beckers, head of Aon Benfield Analytics in EMEA, and it hasn't yet resolved all its differences with the FASB. How will insurers cope with the variance in approaches?


IASB shakes up insurance accounting

Exposure draft foreshadows big changes in income statements