EY

2015年

EY Insurance Accounting Alert - IASB Adopts Variable Fee Approach for Certain Participating Contracts 2015


2016年

EY Insurance Accounting Alert - IASB Completes Redeliberations on Amendments to IFRS 4 Regarding The Application of IFRS 9 2016


EY Insurance Accounting Alert - IASB Decides Not To Re-expose Draft Insurance Contracts Standard 2016


EY Insurance Accounting Alert - IASB Decides to Broaden Eligibility for The Temporary Exemption from IFRS 9 2016


EY Insurance Accounting Alert - IASB Issues Amendments to IFRS 4 to Address The Different Effective Dates of IFRS 9 and IFRS 17 2016


EY Insurance Accounting Alert - IASB Provides Further Guidance on The Level of Aggregation of The CSM 2016


2017年

EY Insurance Accounting Alert - IASB Issues IFRS 17 - The New Standard for Insurance Contracts 2017



KPMG

2015年

KPMG Insurance Amendments - Amendments to IFRS 4 Insurance Contracts 2015


2017年

KPMG IFRS 17 Insurance Contracts - A New Perspective on Insurance Accounting 2017