EFRAG is currently in the process of preparing draft endorsement advice on IFRS 17 and in this context notes a number of concerns of its constituents. EFRAG has not yet determined the impact of these issues on the draft endorsement advice that is under preparation. However, as EFRAG also notes that the IASB is showing willingness to consider issues associated with the implementation of IFRS 17 and has already tentatively agreed small changes to the standard (to be dealt with as part of its annual improvements project), the EFRAG Board decided to bring the concerns of European constituents to the IASB's attention.

The letter agreed on yesterday can be downloaded here from the EFRAG website.

The new issues relate to:

• IFRS 15 — Assessment of promised goods or services
• IFRS 11 — Joint operations
• IAS 38 — Cloud computing arrangements
• IAS 27 — Investments in a subsidiary accounted for at cost
• IAS 37 — Payments relating to taxes other than income tax

The full agenda for the meeting can be found here. We will update this page for any changes to the agenda and our Deloitte pre-meeting summaries for the meeting as they become available.

The agenda is summarised below:

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