Insurance Contracts - IASB

Date recorded:

At its meeting on February 22, 2017, the IASB discussed the findings from a recent external editorial review of a draft of IFRS 17, Insurance Contracts and sweep issues. The Board discussed and tentatively made decisions on the following: (i) changes to the contractual service margin; (ii) narrow exemption for the grouping of regulatory-affected pricing of insurance contracts; and (iii) responding to the external editorial review. The Board members did not raise any other topics for consideration at a future meeting.

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