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Deloitte comment letter on proposed narrow-scope amendment to IFRS 17

Published on: 28 Sep 2021

We have 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 below.

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