IFRS 4 Phase II and S2 Balance Sheet

Goals of IFRS standards (principle based ensuring understanding, relevance, reliability and comparability) are hard to apply for insurance contracts:
Wide diversity of insurance contracts and business models
Diversity of current accounting models...

Table of content

IFRS 4 Phase II

  • Background
  • Where are we?
  • Main changes since the July 2010 Exposure Drat – tentative decisions
    • Key decisions by areas
  • Topics still in discussion
  • Convergence IASB / FASB
  • Next step
  • Appendices
    • Changes from the ED – more detailed information
    • Last discussions (End of April)

Solvency II balance sheet – Interaction with IFRS

  • Overview of the Solvency II Balance Sheet – Level II Implementing Measures
  • Uncertainties around the Best Estimate calculation
  • Similarities Solvency II / IFRS Phase II

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