World Accounting Report
Editorial
This month’s newsletter has a European flavour as the articles in the news and analysis section focus on three topics that
are, to some extent, inter-related and which all reflect developments in the EU. These are: the deferral of IFRS 9, Financial
Instruments, for insurers; the ongoing work on the endorsement of IFRS 17, Insurance Contracts, and the recent report by a
High Level Expert Group (HLEG) established by the European Commission to provide its recommendations for financing a sustainable
European economy.