謹轉知保險局來函
有關﹣國際會計準則理事會(IASB)規劃自l05年4月l日起
舉行8場國際財務報導準則第四號「保險合約」(IFRS4﹚相關網路視訊宣導,
以利我國保險業即時瞭解相關準則發展趨勢。網路視訊宣導時程詳請參閱。
In January 2016, the International Accounting Standards Board (the Board) completed its planned technical decisions for the forthcoming insurance contracts Standard.
In this weekly series of webinars, Darrel Scott, member of the Board, provides an overview of the forthcoming Standard.
Title | Date live |
The need for change and the history of the project (12:44 mins) | 1 April 2016 |
What is an insurance contract? (08:03 mins) | 8 April 2016 |
Initial measurement of insurance contracts (18:42) | 15 April 2016 |
Subsequent measurement of insurance contracts | Forthcoming |
Modifications to the general model: variable fee contracts | Forthcoming |
Other modifications to the general model | Forthcoming |
Presentation and disclosure | Forthcoming |
Applying the Standard for the first time | Forthcoming |