World Accounting Report
Better communication, goodwill and insurance contracts
In September 2017, EFRAG held a joint user event looking at the IASB’s Discussion Paper Disclosure Initiative – Principles
of Disclosure, EFRAG’s Discussion Paper (DP) on the Goodwill and Impairment Test, and IFRS 17 Insurance Contracts. A report
of the event has just been issued, providing the industry with plenty of food for thought.