中華民國精算學會

謹轉知 IAA Public Statement (PS-11-2015):

IASB proposals to amend the existing insurance contracts Standard, IFRS 4

TO: Council Delegates

COPY: Correspondents

The intent to provide a formal response from the IAA to International Accounting Standards Board (IASB) proposals to amend the existing insurance contracts Standard, IFRS 4, was announced on 16 December 2015 (Please refer e-mail below).

The Insurance Accounting Committee subsequently appointed a task force to prepare a response which was submitted as an informal response to the IASB on 8 February 2016.

A copy of the response is attached here and will also be available on the IAA website under PUBLICATIONS/ PUBLIC STATEMENTS at:http://www.actuaries.org/index.cfm?lang=EN&DSP=PUBLICATIONS&ACT=PUBLIC_STATEMENTS .

International Actuarial Association - Association Actuarielle Internationale
99 Metcalfe Street, Suite 1203
Ottawa, Ontario K1P 6L7
Canada
tel: 1-613-236-0886
fax: 1-613-236-1386
email: secretariat@actuaries.org courriel : secretariat@actuaires.org
website: www.actuaries.org site web: www.actuaires.org

TO: Council Delegates

COPY: Correspondents

On 9 December 2015, the International Accounting Standards Board (IASB) published for public comment, proposals to amend the existing insurance contracts Standard, IFRS 4. This is to address the temporary consequences of the different effective dates of IFRS 9 Financial Instruments and the new insurance contracts Standard.

The deadline for comments on the Exposure Draft is 8 February 2016.

Further details and the Exposure Draft are available on the IASB website at: http://www.ifrs.org/Alerts/PressRelease/Pages/IASB-proposes-amendments-to-the-current-Insurance-Contracts-Standard-to-provide-temporary-reliefs-for-insurers.aspx

A copy of the Exposure Draft and a 'Snapshot' explaining the two proposed amendments are attached here in pdf format for your easy reference.

The IAA intends to submit a response to this consultation. The Insurance Accounting Committee will be responsible for formulating a response to the IASB on behalf of the IAA. The response will be developed in accordance with the requirements of the IAA Due Process for Making a Public Statement.

Full Member Associations not represented by a delegate to the Insurance Accounting Committee are invited to nominate observers to the drafting group. Observers will be kept informed of the progress and invited to comment on the draft response. All members of the Insurance Accounting Committee will automatically be included in the group of observers.

We request you to contact Amali Seneviratne (Director Technical Activities) at the IAA Secretariat as soon as possible, but no later than 5 January 2016 if your association wishes to nominate an observer. Please note that this will be your only opportunity to influence the development of the response as it will not be circulated outside the drafting committees for a vote.

Thank you for your cooperation.

IASB proposals to amend the existing insurance contracts Standard, IFRS 4

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