Hans and Sue provide an update on the latest developments on IFRS 17 Insurance Contracts, including the Financial Stability Board’s statement on the Standard. They also talk about some of the materials the IFRS Foundation is making available to help companies prepare for the implementation of the Standard and provide an overview of investor feedback on the new accounting requirements. Sue also talks about the Board’s lively discussion about the Materiality Practice Statement, the Board’s plans to issue a minor amendment to IFRS 9 Financial Instruments. Hans summarises the education sessions on goodwill and impairment and rate-regulated activities.
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