IFRS Newsletter: Insurance - Issue 56, November 2016 | KPMG | DE

IFRS Newsletter: Insurance - Issue 56, November 2016

IFRS Newsletter: Insurance - Issue 56, November 2016

This IFRS newsletter brings you the latest on the IASB’s insurance project.

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This month, 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.

The testing covered, among other topics, level of aggregation, recognition of changes in estimates, derivatives used to mitigate financial risk, and transition.

The objective was to provide the Board with evidence about how entities interpret specific requirements and what operational difficulties, if any, they may encounter in applying the requirements. 

For a detailed discussion of these developments, read Issue 56 of our IFRS Newsletter: Insurance. 


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