Insurance Accounting Alert March 2023

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EY Global CRS
30 Mar 2023 PDF
Subject IFRS technical resources
Categories Financial instruments Insurance

IFRS Interpretations Committee agrees to issue tentative agenda decision on premiums receivable from an intermediary (IFRS 17 and IFRS 9).

At its March 2023 meeting, the Committee discussed two related submissions regarding the application, by an entity that issues insurance contracts, of IFRS 17 Insurance Contracts and IFRS 9 Financial Instruments to premiums receivable from an intermediary. The Committee agreed to publish a tentative agenda decision (TAD) for public comment that sets out the applicable requirements with regard to the fact pattern in the submissions.

The deadline for comments is 22 May 2023.

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