Thursday 22 August 2019
Agenda Paper 2: Insurance Contracts: Strategy for supporting the implementation of IFRS 17 [PDF]
Insurance Contracts [oral update]
Agenda Paper 2: Insurance Contracts: Cover note [PDF] Agenda Paper 2A: Insurance Contracts: Changes to the contractual service margin [PDF] Agenda Paper 2B: Insurance Contracts: Narrow exemption for the grouping of regulatory-affected pricing of insurance contracts [PDF] Agenda Paper 2C: Insurance Contracts: Responding to the external editorial review [PDF]
Agenda Paper 2: Insurance Contracts: Cover note [PDF] Agenda Paper 2A: Insurance Contracts: Methodology - external testing of draft IFRS 17 [PDF] Agenda Paper 2B: Insurance Contracts: Results - external testing of draft IFRS 17 [PDF] Agenda Paper 2C: Insurance Contracts: Level of aggregation [PDF] Agenda Paper 2D: Insurance Contracts: Experience adjustmentsInsurance Contracts: Experience adjustments [PDF] Agenda Paper 2E: Insurance Contracts: Transition issues [PDF] Agenda Paper 2F: Insurance Contracts: Mitigating financial risks reflected in insurance contracts [PDF] Agenda Paper 2G: Insurance Contracts: Other sweep issues [PDF] Agenda Paper 2H: Insurance Contracts: Mandatory effective date of IFRS 17 [PDF]
Agenda Paper 2: Insurance Contracts: Cover note [PDF]
Agenda Paper 2A: Insurance Contracts: Background to the insurance contracts project [PDF]
Agenda Paper 2B: Insurance Contracts: Overview of the new insurance contracts Standard [PDF]
Agenda Paper 2C: Insurance Contracts: Comparison of the IASB’s tentative decisions with the comment letter summary [PDF]
Agenda Paper 2D: Insurance Contracts: The development of the accounting model for insurance contracts [PDF]
Agenda Paper 2E: Insurance Contracts: Assessing the changes since the 2013 ED [PDF]
Agenda Paper 2F: Insurance Contracts: Due process summary and permission to begin the balloting process for the insurance contracts standard [PDF]
Agenda Paper 2A: Insurance Contracts: Level of aggregation [PDF]
Agenda Paper 2A: Addendum recommendation (Added to agenda for discussion on 20 January) [PDF]
Agenda Paper 2B: Insurance Contracts: Specifying the effect of discretion [PDF]
Agenda Paper 2A: Insurance Contracts: Comparison of the general model and the variable fee approach [PDF]
Agenda Paper 2B: Insurance Contracts: Consequential issues arising from the variable fee approach [PDF]
Agenda Paper 2: Insurance Contracts: Cover Note [PDF]
Agenda Paper 2A: Insurance Contracts: Classification and measurement of financial assets on transition to the new insurance contracts Standard [PDF]
Agenda Paper 2B: Insurance Contracts: Restatement of comparative information on initial application of the new insurance contracts Standard [PDF]
Agenda Paper 2C: Insurance Contracts: Should the new insurance contracts Standard retain the mirroring approach? [PDF]
Agenda Paper 2D: Insurance Contracts: Presentation and disclosures for insurance contracts [PDF]
Agenda Paper 2A: Insurance Contracts: Disaggregating changes arising from changes in market variables in the statement of comprehensive income—background [PDF]
Agenda Paper 2B: Insurance Contracts: Disaggregating changes arising from changes in market variables in the statement of comprehensive income—objective [PDF]
Agenda Paper 2C: Insurance Contracts: Disaggregating changes arising from changes in market variables in the statement of comprehensive income—Modification of the objective for contracts with no economic mismatches [PDF]
Agenda Paper 2D: Insurance Contracts: Disaggregating changes arising from changes in market variables in the statement of comprehensive income—other issues [PDF]
Agenda Paper 2E: Insurance Contracts: Accounting consequences of mitigating risks related to insurance contracts
Agenda Paper 16: Insurance Contracts: Project updates [PDF]
Agenda Paper 16A: Insurance Contracts: FASB/IASB Joint Meeting: Insurance Contracts Project Update [PDF]
Agenda Paper 16B: Insurance Contracts: IASB Insurance Contracts Project Update [PDF]
Agenda Paper 2A: Insurance Contracts: Addressing the consequences of different effective dates of IFRS 9 and the new insurance contracts Standard: Background [PDF]
Agenda Paper 2B: Insurance Contracts: Addressing the consequences of different effectives dates of IFRS 9 and the new insurance contracts Standard: IFRS 4 approaches [PDF]
Agenda Paper 2A: Insurance Contracts: Application of the general model to contracts with participation features [PDF]
Agenda Paper 2B: Insurance Contracts: Variable fee approach for direct participation contracts [PDF]
Agenda Paper 2C: Insurance Contracts: Recognition of contractual service margin in profit or loss for contracts with participation features [PDF]
Agenda Paper 2D: Insurance Contracts: Hedging of risks related to insurance activities [PDF]
Agenda Paper 2E: Insurance Contracts: Application of IFRS 9 Financial Instruments before the new insurance contracts Standard [PDF]
Agenda Paper 2F: Use of IFRS 4 Insurance Contracts to address the consequences of applying IFRS 9 Financial Instruments before the new insurance contracts Standard [PDF]
Agenda Paper 2G: The complexity of deferring the effective date of IFRS 9 Financial Instruments for the insurance industry [PDF]
Agenda Paper 2A: Insurance Contracts: Application of variable fee approach: Mutualisation [PDF]
Agenda Paper 2B: Insurance Contracts: Application of variable fee approach: revenue [PDF]
Agenda Paper 2C: Insurance Contracts: Application of variable fee approach: transition [PDF]
Agenda Paper 2D: Insurance Contracts: Proposed accounting for indirect participation contracts [PDF]
Agenda Paper 2E: Insurance Contracts: Presentation of interest expense for contracts with participation features—whether to provide an accounting policy choice [PDF]
Agenda Paper 2F: Insurance Contracts: Update on the interaction between IFRS 9 Financial Instruments and Insurance Contracts project [PDF]
Agenda Paper 2A: Insurance Contracts: Adaptations for insurance contracts that provide policyholders with investment returns: Background and scope [PDF]
Agenda Paper 2B: Insurance Contracts: Adaptations for insurance contracts that provide policyholders with investment returns: Proposed accounting for CSM and OCI [PDF] [re-posted due to editorial fault 11/03/15]
Agenda Paper 2C: Insurance Contracts: Adaptations for insurance contracts that provide policyholders with investment returns: Recognition of contractual service margin in profit or loss [PDF]
Agenda Paper 2A: Insurance Contracts: Level of aggregation: application to contracts with participation features [PDF]
Agenda Paper 2A: Insurance Contracts: Initial application of the new insurance contracts Standard after implementation of IFRS 9 Financial Instruments [PDF]
Agenda Paper 2: Insurance Contracts [PDF]
Agenga Paper 2: Insurance Contracts: Cover note [PDF]
Agenda Paper 2A: Insurance Contracts: Insurance Contracts - transition [PDF]
Agenda Paper 2A: Insurance Contracts: Book yield and effective yield approaches to presenting interest expense in profit or loss [PDF]
Agenda Paper 2B: Insurance Contracts: Illustrative examples of book yield and effective yield approaches [PDF]
Agenda Paper 2C: Insurance Contracts: Use of OCI for contracts with participating features [PDF]
Agenda Paper 2D: Insurance Contracts: Should there be a book yield approach for determining interest expense in profit or loss? [PDF]
Agenda Paper 2E: Insurance Contracts: Premium-allocation approach: revenue recognition pattern [PDF]
Agenda Paper 2F: Insurance Contracts: Determination of interest expense in the premium-allocation approach [PDF]
2: Insurance Contracts: Cover note [PDF]
2A: Insurance Contracts: OCI mechanics for contracts with participating features [PDF]
2B: Insurance Contracts: Rate used to accrete interest and calculate the present value of cash flows that unlock the contractual service margin [PDF]
2C: Insurance Contracts: Changes in accounting policy [PDF]
2A: Insurance Contracts: Determining discount rates when there is lack of observable data [PDF]
2B: Insurance Contracts: Non-targeted issues: Asymmetrical treatment of gains from reinsurance contracts [PDF]
2C: Insurance Contracts: Non-targeted issues: Level of aggregation [PDF]
2D: Insurance Contracts: The identification of underlying items [PDF]
2A: Insurance Contracts: Contracts with participating features: Background [PDF]
2B: Insurance Contracts: Possible adaptations for contracts with participating features [PDF]
2C: Insurance Contracts: Non-targeted issues—Recognising the contractual service margin in profit or loss [PDF]
2D: Insurance Contracts: Non-targeted issues—fixed-fee service contracts, significant insurance risk, portfolio transfers and business combination [PDF]
2A: Insurance Contracts: Insurance contract revenue [PDF]
2B: Insurance Contracts: Insurance contract revenue - examples [Reposted on 15 April] [PDF]
2C: Project plan for the non-targeted issues [PDF]
2A: Insurance Contracts: Unlocking the contractual service margin [PDF]
2B: Insurance Contracts: How to unlock the contractual service margin—treatment of previously recognised losses [PDF]
2C: Use of OCI to present the effect of changes in discount rates [PDF]
2D: Insurance Contracts: Whether to unlock the contractual service margin for changes in the risk adjustment [PDF]
2E: Insurance Contracts: An option for presenting the effect of changes in discount rates [PDF]
2F: Insurance Contracts: Disclosure of the effect of changes in discount rates [PDF]
2 Insurance Contracts: Cover note
2A Insurance Contracts: Outreach and comment letter analysis
2B Insurance Contracts: Feedback from users of financial statements
2C Insurance Contracts: Fieldwork