IASB addresses concerns about the different effective dates of IFRS 9 and the new insurance contracts standard

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The International Accounting Standards Board (IASB) has published ‘Applying IFRS 9 ‘Financial Instruments’ with IFRS 4 ‘Insurance Contracts”. The amendments are intended to address concerns about the different effective dates of IFRS 9 and the forthcoming new insurance contracts standard (expected as IFRS 17 within the next six months).

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