Consultation response

20 January 2016

FEE comments on IASB's Exposure Draft "Applying IFRS 9 Financial Instruments with IFRS 4 Insurance contracts"

The objective of the new International Accounting Standards Board (IASB) Exposure Draft Applying IFRS 9 Financial Instruments with IFRS 4 Insurance contracts is to address the temporary accounting mismatches resulting from the different effective dates of IFRS 9 and the new insurance contracts standard.

FEE strongly supports an international solution for issues relating to this misalignment. In its response, FEE proposes some refinements to IASB’s proposed approach that we consider as necessary to ensure that final standard would address those issues. 

FEE has both responded to the IASB’s Exposure Draft and the European Financial Reporting Advisory Group (EFRAG)’s Draft comment letter on this matter. For more in-depth FEE views, please see these comment letters below.

Related documents:
 FEE Comment letter on IASB’s Exposure Draft Applying IFRS 9 Financial Instruments with IFRS 4 Insurance Contracts 
 FEE Comment letter on EFRAG’s Draft Comment Letter on the IASB’s ED Applying IFRS 9 Financial Instruments with IFRS 4 Insurance contracts

 

Related files:
 See FEE’s work on IFRS 9

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