30 Jul, 2021
This new paper is designed to provide guidance primarily to those charged with governance on their oversight role of the external auditors and in assessing the effectiveness of the external auditor’s response.
06 Feb, 2020
The Global Public Policy Committee has issued this paper to assist those charged with governance, which may be a Board of Directors and/or an Audit Committee, to fulfil their responsibilities with respect to an effective implementation of IFRS 17. This paper can help those charged with governance evaluate management's progress towards implementation and assess their external auditors' general readiness to audit the context of IFRS 17.
06 Feb, 2020
The Global Public Policy Committee has issued a companion document to 'Implementation of IFRS 17 Insurance Contracts: Considerations for those charged with governance January 2020'. This paper focuses on key judgements and accounting policy choices faced by insurers related to the adoption of IFRS 17.
18 Jul, 2018
This publication aims to provide a comprehensive view of insurers' reactions to the requirement in IFRS 17, as well as their perceptions on the scale and complexity of this major regulatory change, and the timelines surrounding system implementation necessary to achieve compliance.
28 Jul, 2017
The Global Public Policy Committee (GPPC) have issued a paper to promote high quality audits of the accounting for expected credit losses by globally systemically important banks.
28 Jul, 2017
On 28 July 2017, the Global Public Policy Committee (GPPC) have issued a paper titled 'The auditor’s response to the risks of material misstatement posed by estimates of expected credit losses under IFRS 9'.
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