Transition Resource Group for IFRS 17 Insurance Contracts – September 2019

Last week, the IASB published the agenda papers in preparation to the next TRG meeting which will take place on September 26-27.

AP1: Insurance risk consequent to an incurred claim

AP2: Determining discount rates using a top-down approach

AP3: Commissions and reinstatement premiums in reinsurance contracts issued [reposted on 12 September 2018]

AP4: Premium experience adjustments related to current or past service

AP5: Cash flows outside the contract boundary at initial recognition

AP6: Recovery of insurance acquisition cash flows AP7: Premium waivers

AP8: Group insurance policies

AP9: Industry pools managed by an association

AP10: Annual cohorts for contracts that share in the return of a specified pool of underlying items

AP11: Reporting on other questions submitted

TRG documents part 1.pdf

TRG documents part 2.pdf