In transition - the latest on IFRS 17 implementation - Jan 2020

In transition - the latest on IFRS 17 implementation - Jan 2020

Publication date: 31 Jan 2020

Detailed guidance

Detailed guidance
At its January 2020 meeting, the IASB extended the scope exclusion from IFRS 17 for some credit card contracts and provided an accounting policy choice related to interim reporting. The IASB has made significant progress in finalising 13 of the 19 topics that it decided that it would consider in its re-deliberations of the Exposure Draft, ‘Amendments to IFRS 17’. The IASB staff commented that the Board is ‘on track’ with its timetable and expects to consider the proposed effective date at the March 2020 meeting. The latest ‘In transition’ summarises the discussion and next steps from the latest IASB meeting.
 
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