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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.

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.