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Agenda paper details expected timing of potential IFRS 4 amendments

  • IFRS - IASB Image

Oct 02, 2015

On October 2, 2015, the International Accounting Standards Board (IASB) released an agenda paper in advance of its next meeting, to be held October 19-22, 2015. In this paper, the IASB staff explains expected timetable for finalizing potential amendments to IFRS 4, "Insurance Contracts", that would address the interaction between IFRS 9, "Financial Instruments", and the forthcoming standard on accounting for insurance contracts. It also recommends a 60-day comment period for the corresponding exposure draft.

The proposed timetable is as follows:

Expected timing Development
December 2015 publication of exposure draft
February 2016
end of comment period
Second quarter of 2016
Third quarter of 2016
issuance of final amendments

Please click to access the agenda paper on the IASB's website.

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