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A Summary of March's IASB Meeting – Thursday, 21 March

Published on March 27, 2019 | Francesco Nagari
Global IFRS Insurance Leader at Deloitte Touche Tohmatsu

The IASB met on 14 March to discuss the remaining issues and implementation challenges from the 25 that were identified in October 2018 as candidates for potential amendments. The IASB focused on level of aggregation:

  • Stakeholder concerns;
  • Implementation challenges and staff analysis;
  • IFRS 17 requirements and IASB’s rationale; and
  • History of the IASB’s decisions and stakeholder feedback.

The IASB also discussed additional amendments to IFRS 17 on Credit cards that provide insurance coverage. The IASB further discussed transition requirements related to the risk mitigation option and loans that transfer significant insurance risk. These are issues that were discussed during the IASB’s meeting in February.

Finally, the IASB addressed amendments to disclosure requirements resulting from the Board’s tentative decisions to date and Implications for disclosure and transition requirements.

Francesco Nagari summarized the outcomes of the Board meeting in our webcast on 21 March. Watch the webcast for Francesco's summary of the key highlights and outcomes.

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