EFRAG has issued the first of three briefing papers which will aim to set out some of the more complex or controversial areas of IFRS 17 Insurance Contracts. This first briefing paper looks at the level of aggregation requirements in IFRS 17.
The aim of the briefing papers is to provide simplified information on complex areas of IFRS 17 ahead of EFRAG's draft endorsement advice. Constituents are also invited to comment on the briefing papers.
Further details can be found here.