World Accounting Report
IFRS 17, Insurance contracts
As previously reported, the IASB is making good progress in working through the list of topics that its constituents have
identified as issues with IFRS 17. The Board is deciding in each case whether to amend the standard in order to reduce the
costs of implementation whilst preserving, as far as possible, the quality of information that will be provided under the
standard to investors. This article covers the most recent decisions.