Exposure Draft and comment letters—Amendments to IFRS 17



The International Accounting Standards Board has today published the Exposure Draft Amendments to IFRS 17. The Exposure Draft includes following proposed amendments.

Proposed amendments
1. Scope exclusions—credit cards and loans that meet the definition of an insurance contract
2. Expected recovery of insurance acquisition cash flows
3. Contractual service margin attributable to investment-return service and investment-related service
4. Reinsurance contracts held—recovery of losses on underlying insurance contracts
5. Presentation in the statement of financial position
6. Applicability of the risk mitigation option
7. Effective date of IFRS 17 and the IFRS 9 Financial Instruments temporary exemption
8. Transition modifications and reliefs


Comment letters are public and comment letters received on the due process document can be accessed below. Please note that the archived letter set for this document is incomplete.

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Access individual comment letters in the table below or download all letters as zip file.

ID Submitter

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