IFRS 17 - Insurance Contracts Completed Published in the Official Journal Didier Andries Sapna Heeralall Didrik Thrane-Nielsen Sapna Heeralall Menu: Project phase Description Documents Projects news Re-exposure draft consultation 03/02/2014 03-02 Insurance Contracts - Field-test report 2013 ED 2016-03-15.pdf Feedback statement – field test 16/10/2013 CL 01 - Federation of European Accountants.pdf Comment Letter Received 18/10/2013 CL 02 - Munich RE.pdf Comment Letter Received 25/10/2013 CL 03.01 - German Insurance Association (to EFRAG).pdf Comment Letter Received 25/10/2013 CL 03.02 - German Insurance Association (to IASB).pdf Comment Letter Received 18/10/2013 CL 04 - DZ Bank.pdf Comment Letter Received 18/10/2013 CL 05 - FSR - danske revisorer.pdf Comment Letter Received 18/10/2013 CL 06 - Federation of Finnish Financial Services.pdf Comment Letter Received 18/10/2013 CL 07 - Association of British Insurers.pdf Comment Letter Received 20/10/2013 CL 08 - Allianz.pdf Comment Letter Received 23/10/2013 CL 09 - Insurance Sweden.pdf Comment Letter Received 23/10/2013 CL 10 - Dutch Accounting Standards Board.pdf Comment Letter Received 25/10/2013 CL 11 - Accounting Standards Committee of Germany.pdf Comment Letter Received 24/10/2013 CL 12 - HSBC.pdf Comment Letter Received 25/10/2013 CL 13.01 - Danish Insurance Association - to EFRAG.pdf Comment Letter Received 25/10/2013 CL 13.02 - Danish Insurance Association - to IASB.pdf Comment Letter Received 25/10/2013 CL 14 - International Actuarial Association.pdf Comment Letter Received 25/10/2013 CL 15.01 German Actuarial Association - Comment Letter.pdf Comment Letter Received 25/10/2013 CL 15.02 - German Actuarial Association - Appendix I.pdf Comment Letter Received 25/10/2013 CL 15.03 - German Actuarial Association - Appendix II.pdf Comment Letter Received 28/10/2013 CL 16 - Deloitte.pdf Comment Letter Received 28/10/2013 CL 17 - European Banking Authority.pdf Comment Letter Received 28/10/2013 CL 18 - European Federation of Financial Analysts Societies.pdf Comment Letter Received 28/10/2013 CL 19.01 - European Insurance CFO Forum - to EFRAG.pdf Comment Letter Received 28/10/2013 CL 19.02 - European Insurance CFO Forum - to IASB.pdf Comment Letter Received 28/10/2013 CL 20 - Financial Reporting Council.pdf Comment Letter Received 29/10/2013 CL 21 - Norwegian Accounting Standards Board.pdf Comment Letter Received 29/10/2013 CL 22.01 - French Federation of Insurance Companies - to EFRAG.pdf Comment Letter Received 29/10/2013 CL 22.02 - French Federation of Insurance Companies - to IASB.pdf Comment Letter Received 30/10/2013 CL 23 - CNP Assurances.pdf Comment Letter Received 31/10/2013 CL 24 - ESMA.pdf Comment Letter Received 31/10/2013 CL 25 - The Italian Standard Setter - OIC.pdf Comment Letter Received 31/10/2013 CL 26 - Polish Accounting Standards Committee.pdf Comment Letter Received Exposure draft consultation 15/07/2019 Amendments to IFRS 17 - DCL - final 2019-07-15.pdf Draft comment letter 02/09/2019 CL 101 - Actuarial Association of Europe - EFRAG DCL on IASB ED-2019-4.pdf Comment Letter Received 02/09/2019 CL 102 - Spanish Insurance Supervisor and the Accounting and Auditing Institute - EFRAG DCL on IASB ED-2019-4.pdf Comment Letter Received 02/09/2019 CL 103 - French Bankinsurance Group - EFRAG DCL on IASB ED-2019-4.pdf Comment Letter Received 02/09/2019 CL 104 - BNP Paribas - EFRAG DCL on IASB ED-2019-4.pdf Comment Letter Received 03/09/2019 CL 105 - Prudential PLC - EFRAG DCL on IASB ED-2019-4.pdf Comment Letter Received 02/09/2019 CL 106 - Fédération Française de l’Assurance - EFRAG DCL on IASB ED-2019-4.pdf Comment Letter Received 02/09/2019 CL 107 - Hub Global Insurance Group - EFRAG DCL on IASB ED-2019-4.pdf Comment Letter Received 02/09/2019 CL 108 - Allianz - EFRAG DCL on IASB ED-2019-4.pdf Comment Letter Received 03/09/2019 CL 109 - Institut der Wirtschaftsprufer - EFRAG DCL on IASB ED-2019-4.pdf Comment Letter Received 02/09/2019 CL 110 - KPMG - EFRAG DCL on IASB ED-2019-4.pdf Comment Letter Received 03/09/2019 CL 111 - German Insurance Association - EFRAG DCL on IASB ED-2019-4 - received 2 Sept 2019.pdf Comment Letter Received 06/09/2019 CL 112 - French Institute of Actuaries - EFRAG DCL on IASB ED-2019-4.pdf Comment Letter Received 06/09/2019 CL 113 - Association of Spanish Insurers and Reinsurers - EFRAG DCL on IASB ED-2019-4.pdf Comment Letter Received 06/09/2019 CL 114 - European Savings and Retail Banking Group - EFRAG DCL on IASB ED-2019-4.pdf Comment Letter Received 06/09/2019 CL 115 - ANC - EFRAG DCL on IASB ED-2019-4.pdf Comment Letter Received 06/09/2019 CL 116.1 European Insurance CFO Forum - cover letter - EFRAG DCL on IASB ED-2019-4.pdf Comment Letter Received 06/09/2019 CL 116.2 European Insurance CFO Forum - comment letter - EFRAG DCL on IASB ED-2019-4.pdf Comment Letter Received 09/09/2019 CL 117 The European Federation of Financial Analysts Societies - EFRAG DCL on IASB ED-2019-4.pdf Comment Letter Received 10/09/2019 CL 118 - OIC - EFRAG DCL on IASB ED-2019-4.pdf Comment Letter Received 17/09/2019 CL 119 - Accounting Standards Committee of Germany (ASCG) - EFRAG DCL on IASB ED-2019-4.pdf Comment Letter Received 24/09/2019 CL 120 - FRC - EFRAG DCL on IASB ED-2019-4.pdf Comment Letter Received 24/09/2019 CL 121 - ESMA - EFRAG DCL on IASB ED-2019-4.pdf Comment Letter Received 02/10/2019 CL 122 - ACE - EFRAG DCL on IASB ED-2019-4.pdf Comment Letter Received Endorsement consultation 27/11/2020 CL 201 - Jed Wrigley - EFRAG DEA on IFRS 17.pdf Comment Letter Received 17/12/2020 CL 202 - National Association of German Cooperative Banks - EFRAG DEA on IFRS 17.pdf Comment Letter Received 22/12/2020 CL 203 Corporate Reporting Users’ Forum (CRUF) - EFRAG DEA on IFRS 17.pdf Comment Letter Received 20/01/2021 CL 204 - Prudential - EFRAG DEA on IFRS 17.pdf Comment Letter Received 21/01/2021 CL 205 - CFO Forum and Insurance Europe - EFRAG DEA on IFRS 17.pdf Comment Letter Received 25/01/2021 CL 206 - ANIA - EFRAG DEA on IFRS 17.pdf Comment Letter Received 25/01/2021 CL 207 - ASCG - EFRAG DEA on IFRS17.pdf Comment Letter Received 26/01/2021 CL 208 - FFA - EFRAG DEA on IFRS 17.pdf Comment Letter Received 26/01/2021 CL 209 - Reale Group - EFRAG DEA on IFRS 17.pdf Comment Letter Received 27/01/2021 CL 210 - PwC - EFRAG DEA on IFRS 17.pdf Comment Letter Received 27/01/2021 CL 211 - ACE - EFRAG DEA on IFRS 17.pdf Comment Letter Received 27/01/2021 CL 212 - ACCA - EFRAG DEA on IFRS 17.pdf Comment Letter Received 27/01/2021 CL 213 - KPMG - EFRAG DEA on IFRS 17.pdf Comment Letter Received 27/01/2021 CL 214 - IDW - EFRAG DEA on IFRS 17.pdf Comment Letter Received 28/01/2021 CL 215 - AAE - EFRAG DEA on IFRS 17.pdf Comment Letter Received 28/01/2021 CL 216 - AVÖ - EFRAG DEA on IFRS 17.pdf Comment Letter Received 28/01/2021 CL 217 - ESMA - EFRAG DEA on IFRS 17.pdf Comment Letter Received 28/01/2021 CL 218 -Joint insurance associations statement - EFRAG DEA on IFRS 17.pdf Comment Letter Received 29/01/2021 CL 219A - GFBA - EFRAG DEA on IFRS 17.pdf Comment Letter Received 28/01/2021 CL 219B - GFBA - EFRAG DEA on IFRS 17.pdf Comment Letter Received 29/01/2021 CL 220 - ESBG - EFRAG DEA on IFRS 17.pdf Comment Letter Received 29/01/2021 CL 221 - Polish MoF - EFRAG DEA on IFRS 17.pdf Comment Letter Received 29/01/2021 CL 222 - EY - EFRAG DEA on IFRS 17.pdf Comment Letter Received 29/01/2021 CL 223A - UNESPA - EFRAG DEA on IFRS 17.pdf Comment Letter Received 29/01/2021 CL 223B - UNESPA - EFRAG DEA on IFRS 17.pdf Comment Letter Received 29/01/2021 CL 223C - UNESPA - EFRAG DEA on IFRS 17.pdf Comment Letter Received 29/01/2021 CL 223D - UNESPA - EFRAG DEA on IFRS 17.pdf Comment Letter Received 29/01/2021 CL 224 - GDV - EFRAG DEA on IFRS 17.pdf Comment Letter Received 29/01/2021 CL 225 - EIOPA - EFRAG DEA on IFRS 17.pdf Comment Letter Received 29/01/2021 CL 226 - GTIL - EFRAG DEA on IFRS 17.pdf Comment Letter Received 29/01/2021 CL 227 - Mazars - EFRAG DEA on IFRS 17.pdf Comment Letter Received 29/01/2021 CL 228 - FBF - EFRAG DEA on IFRS17.pdf Comment Letter Received 29/01/2021 CL 229 - Postevita - EFRAG DEA on IFRS 17.pdf Comment Letter Received 29/01/2021 CL 230 - BDO - EFRAG DEA on IFRS 17.pdf Comment Letter Received 29/01/2021 CL 231 - Unipol - EFRAG DEA on IFRS 17.pdf Comment Letter Received 29/01/2021 CL 232 - ICAC - EFRAG DEA on IFRS 17 DEA.pdf Comment Letter Received 29/01/2021 CL 233 - Institut des Actuaires - EFRAG DEA on IFRS 17.pdf Comment Letter Received 01/02/2021 CL 234 - Assuralia - EFRAG DEA on IFRS 17.pdf Comment Letter Received 02/02/2021 CL 235 - EFFAS - EFRAG DEA on IFRS 17.pdf Comment Letter Received 07/02/2021 CL 236 - OIC - EFRAG DEA on IFRS 17 DEA.pdf Comment Letter Received 10/02/2021 CL 237 - ANC - EFRAG DEA on IFRS 17.pdf Comment Letter Received 16/02/2021 CL 238 - PCC - EFRAG DEA on IFRS 17.pdf Comment Letter Received 17/02/2021 CL 239 - DASB - EFRAG DEA on IFRS 17.pdf Comment Letter Received
IFRS 17 - Insurance Contracts Completed Published in the Official Journal Didier Andries Sapna Heeralall Didrik Thrane-Nielsen Sapna Heeralall
03/02/2014 03-02 Insurance Contracts - Field-test report 2013 ED 2016-03-15.pdf Feedback statement – field test
29/10/2013 CL 22.01 - French Federation of Insurance Companies - to EFRAG.pdf Comment Letter Received
02/09/2019 CL 101 - Actuarial Association of Europe - EFRAG DCL on IASB ED-2019-4.pdf Comment Letter Received
02/09/2019 CL 102 - Spanish Insurance Supervisor and the Accounting and Auditing Institute - EFRAG DCL on IASB ED-2019-4.pdf Comment Letter Received
02/09/2019 CL 103 - French Bankinsurance Group - EFRAG DCL on IASB ED-2019-4.pdf Comment Letter Received
02/09/2019 CL 106 - Fédération Française de l’Assurance - EFRAG DCL on IASB ED-2019-4.pdf Comment Letter Received
02/09/2019 CL 107 - Hub Global Insurance Group - EFRAG DCL on IASB ED-2019-4.pdf Comment Letter Received
03/09/2019 CL 109 - Institut der Wirtschaftsprufer - EFRAG DCL on IASB ED-2019-4.pdf Comment Letter Received
03/09/2019 CL 111 - German Insurance Association - EFRAG DCL on IASB ED-2019-4 - received 2 Sept 2019.pdf Comment Letter Received
06/09/2019 CL 112 - French Institute of Actuaries - EFRAG DCL on IASB ED-2019-4.pdf Comment Letter Received
06/09/2019 CL 113 - Association of Spanish Insurers and Reinsurers - EFRAG DCL on IASB ED-2019-4.pdf Comment Letter Received
06/09/2019 CL 114 - European Savings and Retail Banking Group - EFRAG DCL on IASB ED-2019-4.pdf Comment Letter Received
06/09/2019 CL 116.1 European Insurance CFO Forum - cover letter - EFRAG DCL on IASB ED-2019-4.pdf Comment Letter Received
06/09/2019 CL 116.2 European Insurance CFO Forum - comment letter - EFRAG DCL on IASB ED-2019-4.pdf Comment Letter Received
09/09/2019 CL 117 The European Federation of Financial Analysts Societies - EFRAG DCL on IASB ED-2019-4.pdf Comment Letter Received
17/09/2019 CL 119 - Accounting Standards Committee of Germany (ASCG) - EFRAG DCL on IASB ED-2019-4.pdf Comment Letter Received
17/12/2020 CL 202 - National Association of German Cooperative Banks - EFRAG DEA on IFRS 17.pdf Comment Letter Received
22/12/2020 CL 203 Corporate Reporting Users’ Forum (CRUF) - EFRAG DEA on IFRS 17.pdf Comment Letter Received
21/01/2021 CL 205 - CFO Forum and Insurance Europe - EFRAG DEA on IFRS 17.pdf Comment Letter Received
28/01/2021 CL 218 -Joint insurance associations statement - EFRAG DEA on IFRS 17.pdf Comment Letter Received
