Elaborated Principles

CFO Forum Elaborated principles for an IFRS Phase II insurance accounting model

On 21 July 2005, the CFO Forum published on a set of high level principles in relation to the IASB’s project to develop a standard on accounting for insurance contracts. The CFO Forum built on this sound basis and launched its Elaborated Principles for an IFRS Phase II insurance accounting model (‘the Elaborated Principles’) on 22 June 2006. A copy of the Elaborated Principles can be downloaded from this site.