Global Standards for the world economy

Thursday 21 November 2019

Banner graphic

Features


Investor Perspective—Mind the gap?

 10 December 2015


By Sue Lloyd—IASB member

Sue Lloyd, IASB memberThe International Accounting Standards Board (IASB) has published for public comment proposals to amend the existing insurance contracts Standard, IFRS 4. This is to address the temporary accounting consequences of the different effective dates of IFRS 9 Financial Instruments and the new insurance contracts Standard.

In our latest Investor Perspectives article, Sue Lloyd, a member of the IASB, provides an overview of these proposed amendments and also discusses the importance of investor involvement during the comment period.

To read the article please click here.