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Insurance contracts

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Agenda consultation 2011
Completed 2012. A three-yearly public consultation on the IASB's future technical agenda. The IASB issued a 'Feedback Statement' on 18 December 2012.
Annual improvements — 2011-2013 cycle
Completed 2013. The IASB issued 'Annual Improvements to IFRSs 2011–2013 Cycle' on 12 December 2013.
Annual improvements — 2012-2014 cycle
Completed 2014. The IASB issued 'Annual Improvements to IFRSs 2012–2014 Cycle' on 25 September 2014.
Annual improvements — 2018-2020 cycle
Completed 2020. The IASB issued 'Annual Improvements to IFRS Standards 2018–2020' on 14 May 2020.
Different effective dates of IFRS 9 and the new insurance contracts standard
Completed 2016. Final amendments to IFRS 4 'Insurance Contracts' were issued on 12 September 2016.
Discount rates
This project has been concluded. The IASB published 'Discount rates in IFRS Standards project summary' on 28 February 2019 and will not conduct any further work regarding this project.
Effective dates and transition
Effectively discontinued. A joint IASB-FASB project seeking views on when new financial reporting standards resulting primarily from the Boards' work to improve and achieve convergence of IFRSs and US GAAP should become effective.
Financial instruments — Limited reconsideration of IFRS 9
Completed 2014. The finalised version of IFRS 9 'Financial Instruments' was issued on 24 July 2014.
Financial instruments — Effective date of IFRS 9
Completed 2011. The IASB issued 'Mandatory Effective Date and Transition Disclosures (Amendments to IFRS 9 and IFRS 7)' on 16 December 2011.
Financial instruments — Macro hedge accounting
A project to consider risk management strategies referring to open portfolios (macro hedging) which are not specifically covered by the IASB’s project on general hedge accounting. A discussion paper was published on 17 April 2014. A second discussion paper is expected in 2019.

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