|Title:||Accounting for“Insurance Contracts”According toIASB Exposure Draft — Is the Information Useful?|
|Authors:||Tristan Nguyen and Philipp Molinari|
|Keywords:||IASB; IFRS 4; insurance contracts; decision usefulness; relevance; risk margin|
|Description:||This paper aims to analyse the extent to which the accounting model for insurance liabilities introduced in the Exposure Draft is qualified to generate useful information to users of financial statements. Furthermore, we give recommendations about which fields need further adjustments in order to comply with decision usefulness as the overriding principle.|
|Appears in Collections:||Accounting and Finance|
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