IFRS Insurance Webcast - A summary of the Exposure Draft Amendments to IFRS 17

When Jul 08, 2019
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Timezone UTC + 8
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Please join us on Monday, 8 July for the latest updates and developments on IFRS 17 following the IASB publication of the Exposure Draft Amendments to IFRS 17.

The IASB published the Exposure Draft Amendments to IFRS 17 on 26 June. The Exposure Draft will be open for comments until 25 September.

This Exposure Draft proposes targeted amendments to IFRS 17 relating to the following topics:

  • Scope exclusions - credit card contracts and loan contracts that meet the definition of an insurance contract
  • Expected recovery of insurance acquisition cash flows
  • Contractual service margin attributable to investment-return service and investment-related service
  • Reinsurance contracts held—recovery of losses on underlying insurance contracts
  • Presentation in the statement of financial position
  • Applicability of the risk mitigation option
  • Effective date of IFRS 17 and the IFRS 9 Financial Instruments temporary exemption in IFRS 4
  • Transition modifications and reliefs
  • Minor amendments

Join Francesco Nagari, Deloitte's Global IFRS Insurance Leader and Sue Lloyd, IASB Vice-Chair, on Monday 8 July, for a summary of the Exposure Draft. At the end of the webcast, participants are invited to join in a live Q&A session. Please find joining details below.

The webcast will be broadcast live at the following time:
9.00 a.m. BST (UTC +1) | 4.00 p.m. HKT (UTC +8)

The webcast will be recorded and available in the following days at www.deloitte.com/i2ii

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