In this double edition, DOCTR’in will outline the main points of the IASB's exposure draft on insurance contracts (published on 30 July) and staff draft on financial statements presentation.

There’s no danger of boredom this summer! After the revenue recognition exposure draft published at the end of June, the IASB published on 30 July its exposure draft on insurance contracts - two exposure drafts that have been eagerly awaited for some months now. These publications are joined by the staff draft on financial statements presentation, a new stage before an exposure draft in early 2011.

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Beyond the GAAP, July-August 2010 issue