IFRS 17 – Dokumenty na zasadnutie IASB v novembri 2019

The IASB has published the papers for its November Board meeting. The papers publish are as follows:

  • Agenda Paper 2A Comment letter summary—overview and introduction provides an overview of the comment letters and overall feedback on the Exposure Draft.
  • Agenda Paper 2B Comment letter summary—feedback on the questions in the Exposure Draft summarises the feedback from the comment letters on the ten questions in the Exposure Draft.
  • Agenda Paper 2C Comment letter summary—other comments summarises: (a) comments on areas for which amendments to IFRS 17 were considered but not proposed; and (b) other comments.
  • Agenda Paper 2D Redeliberation plan sets out the staff recommended plan for redeliberations and asks whether the Board agrees with that plan. The redeliberation plan is based on the staff thoughts included in Agenda Papers 2B and 2C.

November IASB meeting – Amendments to IFRS 17 Insurance Contrats.pdf