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Regulation Focus - CEA adds to IAS criticism.
(From Reinsurance)
The Comite Europeen des Assurances (CEA), Europe's federation of the (re)insurance industry, has welcomed the European Union (EU) Ecofin council's decision to postpone the International Accounting Standards Boards' (IASB) regulations 32 and 39.
The CEA has now urged that the two regulations be put on hold until the last half of the implementation of the new IASB framework.
At the moment the European financial industry is committed to harmonising financial reporting and other elements with the IASB regulations. IAS 32 and 39 both deal with the disclosure and recognition of financial instruments such as convertible securities.
However, according to the CEA, applying IAS 32 and 39 will mean that in the absence of an accounting standard for ...
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