IFRS 4 phase II - Latest developments

The IFRS insurance contracts project is still in the pipeline after more than ten years’ work. The delay in drafting this standard reflects the divergent opinions expressed at different stages in the project, and the complexity of ensuring consistency with the corpus of standards.

This analysis, after a brief reminder of the background to the project and the key points of the approach that have emerged since the July 2010 exposure draft, will present the main changes brought about by the June 2013 exposure draft and the main responses to the call for feedback.

To know more about the latest developments of the IFRS insurance contracts projects, please download our analysis below. 

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