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13 December 2016

Accountancy Europe response to EFRAG’s assessment on applying IFRS 9 with IFRS 4


Accountancy Europe published its response to EFRAG’s assessment on applying IFRS 9 Financial Instruments with IFRS 4 Insurance Contracts: amendments to IFRS 4.

EFRAG has been asked by the EC to provide it with advice and supporting material on Applying IFRS 9 Financial Instruments with IFRS 4 Insurance Contracts: Amendments to IFRS 4 (the ‘Amendments’). In order to do so, EFRAG has been carrying out an assessment of the Amendments against the technical criteria for endorsement set out in Regulation (EC) No 1606/2002 and has also been assessing the costs and benefits that would arise from its implementation in the EU and European Economic Area.

A summary of the Amendments is set out in Appendix 1 of the accompanying Draft Letter to the European Commission regarding endorsement of the Amendments.

Before finalising its assessment, EFRAG would welcome views on the issues set out in Invitation to comment on EFRAG´s assessments on applying IFRS9 Financial Instruments with IFRS 4 Insurance Contracts: amendments to IFRS 4. 

Full response



© Accountancy Europe


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