Highlights:
- IFRS 17 Insurance Contracts including case studies and user outreach culminating in the IASB’s re-deliberations of IFRS 17;
- EFRAG’s work on the EC requests relating to the potential effect on long-term investment of IFRS 9’s requirements on accounting for equity instruments;
- EFRAG’s position on the IASB project Financial Instruments with Characteristics of Equity with inputs resulting from a wide outreach programme as well as an early stage analysis.
The Annual Review will also introduce you to the three new research projects initiated by EFRAG after a public consultation and give you insight in the recently established European Corporate Reporting Lab (European Lab), following a request of the EC in its March 2018 Action Plan.