References (INT1047_11-04_COMPmay19_01-20)

The Urgent Issues Group discussed Issues Paper 04/3 “Revision of Various UIG Abstracts for 2005” in relation to this Interpretation at meetings on 22 July and 5 October 2004.  In developing the superseded Abstract, the UIG discussed Issue Summary 01/11 “Professional Indemnity Claims Liabilities in Medical Defence Organisations” at meetings on 6 December 2001 and 12 February, 19 March, 14 May and 14 June 2002.

• AASB 137 Provisions, Contingent Liabilities and Contingent Assets
• AASB 1023 General Insurance Contracts

• Accounting Guideline AcG-3 Financial Reporting by Property and Casualty Insurance Companies

• International Financial Reporting Standard IFRS 4 Insurance Contracts

• Statement of Financial Accounting Standards SFAS 60 Accounting and Reporting by Insurance Enterprises