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Issue 57 – Making the finishing touches
In February, the IASB addressed issues arising from the feedback it received from the external testing and drafting process of the forthcoming insurance contracts.
1 March 2017
Issue 56 – Setting the stage for a final standard
The IASB discussed its findings from the external testing of a draft of the forthcoming insurance contracts standard (IFRS 17), and addressed some of the issues raised.
23 November 2016
Issue 55 – Fine-tuning the forthcoming standard
The IASB has turned its attention to sweep issues that have arisen during the balloting process for the forthcoming insurance contracts standard.
29 June 2016
Issue 54 – IFRS 4 amendments set for balloting
The IASB has finished its discussions on the differing effective dates of IFRS 9 and the forthcoming insurance contracts standard.
24 May 2016
Issue 53 – Revised criteria for deferring IFRS 9
The IASB is to broaden the qualifying criteria for deferring IFRS 9 and introduce additional relevant disclosures.
27 April 2016
Issue 52 – New standard set for balloting
At its February meetings, the IASB instructed the staff to begin the balloting process for the forthcoming insurance contracts standard.
18 February 2016
Issue 51 – Planned technical deliberations now complete
The IASB considered the level of aggregation for onerous contracts and allocation of CSM and continued its discussion regarding discretionary cash flows.
27 January 2016
Issue 50 – Technical deliberations almost complete
The IASB took another step toward publishing its new insurance contracts standard, having completed most of its technical deliberations.
25 November 2015
Issue 49 – Redeliberations still on track
The IASB has agreed on a comment period of 60 days for the exposure draft to amend IFRS 4 Insurance Contracts, decided not to pursue the mirroring approach proposed in the exposure draft and made several other decisions on transition.
28 October 2015
Issue 48 – IFRS 9 deferral for insurers
A number of decisions have been reached on the IASB’s planned response to the differing effective dates of the forthcoming insurance contracts standard and IFRS 9 Financial Instruments.
2 October 2015
Issue 47 – IASB decides to amend IFRS 4
After several months of discussions, the IASB reached an important decision on the interaction between IFRS 4 Insurance Contracts and IFRS 9 Financial Instruments.
28 July 2015
Issue 46 – Standard closer after variable fee decision
Substantial progress was made this month in the IASB's quest to find a workable solution for participating contracts.
1 July 2015
Issue 45 – Grappling with participating contracts
Participating contracts – and, more specifically, how to modify the general insurance accounting model to apply to them – are still exercising the IASB’s minds.
27 May 2015
Issue 44 – Focus on participating contracts
Contracts with participating features remained central to the IASB’s discussions as it presented an education session in March.
25 March 2015