EFRAG field-test results on the revised IASB ED Insurance Contracts
Posted by mostafa on 16 January, 2014
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The European Financial Reporting Group (EFRAG) has issued a report containing the results of the field test conducted by the EFRAG and National Standard Setters (NSS) ANC, ASCG, FRC and OIC, on whether the new requirements in the revised Exposure Draft are operational, what their impact would be and the costs and benefits associated with introducing them.