Insurance – IFRS 9 deferral for insurers

Insurance – 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.


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Insurance – IFRS 9 deferral for insurers

Many decisions were also reached on participating contracts. The Board focused on:

  • disaggregating changes in participating contracts caused by changes in market variables; and
  • addressing accounting mismatches arising from hedging activities for direct participating contracts.

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