·                مقدمه                                                                                                       1

·                دامنه كاربرد                                                                                              2

·                تعاريف                                                                                                     3

·               شناخت درآمد حق بیمه                                                                          14- 4

·               حق‏بيمه عاید نشده                                                                                19- 15

·               خسارت                                                                                                28- 20

·               ذخیره تکمیلی                                                                                    30- 29

·               حق‏بيمه‌‌های اتكايى                                                                                 37- 31

·               انتقال پرتفوى                                                                                         40- 38

·               بیمه مشترک                                                                                        43- 41

·               مخارج تحصیل                                                                                    45- 44

·               افشا                                                                                                       49- 46

·               تاریخ اجرا                                                                                              50

·               مطابقت با استانداردهای بین‌المللی حسابداری                                               51

·               پیوست شماره 1  :  نمونه صورتهای مالی

·               پیوست شماره 2  :  مبانی نتیجه‌گیری