We use cookies to improve your website experience. To learn about our use of cookies and how you can manage your cookie settings, please see our Cookie Policy. By continuing to use the website, you consent to our use of cookies. Close

Editorial

World Accounting Report

Editorial

Possibly one of the most interesting things to emerge from a quiet month is the realisation that conglomerates that include an insurer could, without any change in the rules, continue to apply IAS 39 at insurance segment level after IFRS 9 has reached its implementation date. As long as IFRS 9 was applied in the consolidated accounts, the segment data could follow IAS 39, provided that was the way the figures were reported to the Chief Operating Decision Maker.

The rest of this document is only available to i-law.com online subscribers.

If you are already a subscriber, click login button.

Login