Different effective dates of IFRS 9 and the new Insurance Contracts Standard - IASB
Date recorded:
At its meeting on October 21, 2015, the IASB tentatively decided that a first-time adopter of IFRS should be prohibited from applying the deferral and overlay approaches. The IASB expects to publish the Exposure Draft of amendments to IFRS 4 in December 2015.
Review the IASB Update.
