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Deloitte announcement on IFRS17

On 18 May 2017 the International Accounting Standards Board (IASB) published IFRS 17 Insurance Contracts. The effective date for IFRS 17 is set for 1 January 2021.

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IFRS Insurance Webcast Thursday, 23 May

Published on 29 May 2019 | Francesco Nagari
Global IFRS Insurance Leader at Deloitte Touche Tohmatsu

The IASB discussed on 15 May four sweep issues to consider before finalising the Exposure Draft of proposed amendments to IFRS 17 Insurance contracts:

  • Investment return service
  • Amendment to clarify that an entity need not separately disclose refunds of premiums
  • Amendment to clarify that changes resulting from cash flows of amounts lent to policyholders and waivers of amounts lent to policyholders are excluded from insurance revenue
  • Mutual entities issuing insurance contracts

The IASB approved a comment period of 90 days for the Exposure Draft of proposed amendments to IFRS 17.

Finally, the IASB provided an update on the discussions of the Transition Resource Group (TRG) for IFRS 17 Insurance Contracts meeting, held on 4 April 2019.

Francesco Nagari summarized the outcomes of the Board meeting in our webcast on 23 May. Watch the webcast for Francesco's summary of the key highlights and outcomes

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