EFRAG publishes IFRS 17 briefing paper

  • EFRAG (European Financial Reporting Advisory Group) (dk green) Image

26 Feb, 2018

​The European Financial Reporting Advisory Group (EFRAG) has issued a background briefing paper on the level of aggregation requirements of IFRS 17 'Insurance Contracts'.

​​The paper discusses the requirements regarding the level of aggregation in IFRS 17. The paper is the first in a planned series of three that are intended to provide simplified information on controversial areas of IFRS 17 to enable constituents to understand the issues and be in a position to comment on EFRAG's draft endorsement advice (currently expected in Q3 2018). The other two papers will address the release of the contractual service margin and transition requirements.

Please click to access the briefing paper through the press release on the EFRAG website.

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.