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Insurance Accounting Alert - IASB meeting (November 2018)
IASB agrees to defer IFRS 17 Insurance Contracts to reporting periods beginning on or after 1 January 2022.
At its Board meeting on Wednesday 14 November 2018, the International Accounting Standards Board (IASB or the Board) tentatively decided to amend the effective date of IFRS 17 Insurance Contracts to reporting periods beginning on or after 1 January 2022. This is a deferral of one year. The Board also decided to propose an amendment to IFRS 4 Insurance Contracts to allow insurers qualifying for deferral of IFRS 9 Financial Instruments one additional year of deferral.