IASB SET TO FOCUS ON INSURANCE IFRS

摘要

The International Accounting Standards Board (IASB) has released details of its five-year plan for 2017-21 confirming that the conceptual framework and revised IFRS for insurance contracts will be priorities. The plan was firmed up following consultation with stakeholders, who called for swifter action on completing outstanding standards, including the revised IFRS 4 Insurance Contracts, which should be a high priority.