Discussion Paper 1870-100—Preliminary Views on Insurance Contracts

The purpose of the Discussion Paper is to summarize key aspects of the International Accounting Standards Board's (IASB) recent proposals in its Exposure Draft, Insurance Contracts, and to compare those proposals to:

1. a
   Alternative preliminary views of the Board
2. b
   Current guidance in Topic 944, Financial Services—Insurance, of the FASB Accounting Standards Codification^®.

For more information, see the following:

Issued: September 17, 2010

Comments Due: December 15, 2010