Transition Resource Group debates IFRS 17 implementation issues - May 2018
IASB's Insurance TRG holds its second meeting since issuance of IFRS 17.
Overview
At its second meeting held on 2 May 2018, the Transition Resource Group for IFRS 17 Insurance Contracts (TRG) continued the discussion on several implementation issues. The issues discussed related to combination of insurance contracts, cash flows within the contract boundary, contract boundary of reinsurance contracts held with repricing mechanisms, quantity of benefits for identifying coverage units, and the results of the outreach performed by the IASB staff regarding three follow-up matters from the February 2018 TRG meeting. The views in this In transition are based on our observations from the meeting, and they might differ in some respects from the official summary of the meeting to be published by the IASB at a later date.
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