Deloitte comment letter on tentative agenda decision on transfer of insurance coverage under a group of annuity contracts

Published on: 24 May 2022

We have commented on the IFRS Interpretations Committee's publication in the March 2022 IFRIC Update of the tentative agenda decision not to take onto the Committee’s agenda the request for clarification on how an entity determines the amount of the contractual service margin to recognise in profit or loss in a period because of the transfer of insurance coverage for survival in that period.

We agree with the IFRS Interpretations Committee’s decision not to add this item onto its agenda for the reasons set out in the tentative agenda decision.


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