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IFRS 17 Insurance Contracts exposure draft is imminent

IFRS17

A few final technical issues prior to publication of the ED At the May 2019 meeting, the IASB discussed a few final technical issues on the...

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Multi-employer DB plans – Amendments to FRS 102

Financial Reporting Standards

Multi-employer defined benefit plans – The FRC has issued new requirements to account for a transition from defined contribution to defined benefit accounting, so why...

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Further proposed amendments on the development of IFRS 17 Insurance Contracts – IASB planning amendments

IFRS17

At the March meeting, the IASB continued its discussions on the amendments necessary to IFRS 17 Insurance Contracts, which are looking to address the criticisms...

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Final update on the development of IFRS 17 Insurance Contracts – The deliberations reach an end

IFRS17

At the April 2019 meeting, the IASB concluded its deliberations on amendments to IFRS 17 Insurance Contracts (see previous blog articles for further details) and...

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Progress update on the development of IFRS 17 Insurance Contracts – IASB planning amendments

IFRS17

At the February meeting, the IASB continued its discussions on the amendments necessary to IFRS 17 Insurance Contracts, which are looking to address the criticisms...

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Holdings of Cryptocurrencies – Accounting and financial reporting guidance has tentatively been reached by the IFRS Interpretations Committee

Cryptocurrency

The required accounting for the holdings of cryptocurrencies, such as Bitcoin, Ripple or Litecoin, has recently caused much difficulty and divergence in practice, and with...

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Progress on IASB the development of IFRS 17 Insurance Contracts – IASB planning amendments

IFRS

At the January meeting, the IASB decided to make amendments to IFRS 17 Insurance Contracts, relating to the following topics: reinsurance contracts purchased by a primary...

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TRG Insights on IFRS 17 for Mutuals and Associations

IFRS

1.      Group insurance policies Under a group insurance policy an entity provides insurance coverage to members of an association or to customers of a bank...

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More industry clarity on the IFRS 17 implementation road

IFRS

The September Transition Resource Group (TRG) meeting provided further clarity in a range of areas related to insurance under IFRS 17. Our analysis addresses the...

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