Beyond the GAAP no. 131 - March 2019

In March, the IASB completed its marathon discussions on the proposed amendments to IFRS 17 – Insurance Contracts (see our ‘A Closer Look’ feature). The Exposure Draft is now scheduled for publication at the end of June, and the Board has tentatively decided that the comment period will be three months (thus including August).

Meanwhile, the IFRS IC has been particularly busy, publishing eight agenda decisions, six of which are discussed in the ‘IFRS highlights’ section below. We particularly welcome the publication of clarifications as to when and how entities are expected to implement such agenda decisions.

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