This site uses cookies to provide you with a more responsive and personalised service. By using this site you agree to our use of cookies. Please read our cookie notice for more information on the cookies we use and how to delete or block them.
The full functionality of our site is not supported on your browser version, or you may have 'compatibility mode' selected. Please turn off compatibility mode, upgrade your browser to at least Internet Explorer 9, or try using another browser such as Google Chrome or Mozilla Firefox.

We comment on the proposed narrow-scope amendment to IFRS 17

  • Deloitte document (mid gray) Image

28 Sep 2021

Deloitte has commented on the IASB's exposure draft 'Initial Application of IFRS 17 and IFRS 9 — Comparative Information (Proposed amendment to IFRS 17)' published in July 2021.

We support the proposals in the exposure draft and provide recommendations in a number of areas. These regard:

  • The scope of financial assets to which the classification overlay applies;
  • the application of the expected credit loss impairment model; and
  • the disclosure of the impact of the classification overlay.

Please click to download our full comment letter here.

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.