The agenda papers for the discussion of the interaction between IFRS 9 ‘Financial Instruments’ and the forthcoming standard on accounting for insurance contracts at the IASB meeting next week have been made available. At the July IASB meeting the Board directed the staff to continue exploring possible approaches to resolve the concerns arising from that interaction. Among the alternatives explored is a possible deferral of IFRS 9 for entities that issue contracts within the scope of IFRS 4 ‘Insurance Contracts’ until the new insurance contracts standard is applied.