FEE Comments On IFRS 9 & 4.pdf

Hoogervorst_120415_ED_Applying-IFRS-9-with-IFRS_4.pdf
Preview of FEE Comments on IFRS 9 & 4
🔗 Source: accountancyeurope.eu
📊 Size: 441 KB
👤 Author: Eleni Ashioti;Pantelis Pavlou
⬇️ Downloads: 130

Summary

FEE supports the IASB's efforts to address concerns about the different effective dates of IFRS 9 and the new insurance contracts Standard, and believes that both the deferral and overlay approach should be optional solutions available in the final standard, with the deferral approach better addressing concerns about misalignment of effective dates. FEE suggests improvements to the proposed predominant activity test, including excluding certain liabilities from the calculation and using a higher threshold for eligibility, and supports a temporary exemption from applying IFRS 9 that expires within a reasonable period of time.

Description

FEE supports the IASB's efforts to address concerns about the different effective dates of IFRS 9 and the new insurance contracts Standard, and believes that...

Technical Information

  • File Format: PDF
  • File Size: 441 KB
  • Pages: 7
  • Language: EN
  • Author: Eleni Ashioti;Pantelis Pavlou
  • Total Downloads: 130
  • Last Updated: 6 days ago

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