IFRS® Standards

Insurance Contracts


The Accounting Standards Board (AcSB) is participating in the International Accounting Standards Board’s (IASB) project to develop a single source of principle-based guidance to account for all types of insurance contracts.

Staff Contact(s)

Lydia So, CPA, CA

Principal, Public Sector Accounting Board


This project summary has been prepared for information purposes only. Decisions reported are tentative and reflect only the current status of discussions on this project, which may change after further Board deliberations. Decisions to publish Handbook material are final only after a formal ballot process.