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Insurance contracts transition resource group releases meeting agenda

  • TRG meeting (mid blue) Image

23 Jan 2018

The IASB has released the agenda for IFRS 17 transition resource group (TRG) meeting on 6 February 2018.

The purpose of the TRG is to seek feedback on potential issues related to implementation of IFRS 17 Insurance Contracts. By analysing and discussing potential implementation issues, the TRG will help the IASB determine whether additional action is needed, such as providing clarification or issuing other guidance. This meeting will be the first meeting where technical matters will be discussed.

The agenda for the meeting is as follows:

Tuesday, 6 February 2018

  • Welcome and in­tro­duc­tory remarks
  • Separation of insurance components of a single contract
  • Boundary of contracts with annual repricing mechanisms
  • Boundary of reinsurance contracts held
  • Insurance acquisition cash flows paid on an initially written contract
  • Determining quantity of benefits for identifying coverage units
  • Insurance acquisition cash flows when using fair value transition
  • Reporting on other questions submitted
  • Administrative matters

Agenda papers for this meeting are avail­able on the IASB's website.

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