1
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IASB 6 23 7 19 23
FASB
Insurance contracts FASB
1.
2.
(1)
(2)
(3) (a)
(b)
3.
(1)
participating benefits
(2)
1. (margin presentation)
(1)
(residual or composite margin)
(2)
(3)
(4)
2.
2
(1)
(2)
3.
1. IASB FASB
2. IASB
Unbundling
1.
2.
(1)
1
2 crediting rate
notional
(2)
(3)
IASB
Unit-linked contracts
IASB FASB IASB
3
(1)
(2)
1. (1) IASB FASB
2. (2) IASB
(1)
(2)
(3)
3. IASB FASB
(1)
(2)
1. IASB
(1) 12
(2)
2. IASB
(1)
(2)
3. IASB
(1)
IASB
(2)
5
2.
Leases FASB
1.
IASB FASB
(1)
(2)
2. IASB FASB
(1)
(2)
1. FASB
non-distinct service IASB
IASB
FASB
1.
2.
7
IFRS 1
1. IFRS1 B B2
D D20
2004 1 1
2. IASB 60
IFRSs
2010 10
IASB IFRIC 4
2010 10
IFRS 1
IAS23
IAS16 (Servicing equipment)
IAS16 8
IAS32
IAS32
IAS12
IFRS8 IAS34
IAS34
9
3.
(1)
(2)
4.
categories
Income Taxes
1. IAS12 Income Taxes 52
2.
IAS40 IAS16&IAS38
IFRS3
(
www.iasb.org)