Keywords: Mazars, Thailand, IFRS, TRG, IFRS 17, IFRS IC, IASB
20 July 2018
TRG members discussed the following topics during this meeting:
- combination of insurance contracts;
- determining the risk adjustment for non-financial risk in a group of entities;
- cash flows within the contract boundary;
- boundary of reinsurance contracts held with repricing mechanisms; and
- determining the quantity of benefits for identifying coverage units.
The meeting also received a report on the IASB’s outreach on the implementation challenges of IFRS 17 and was informed of the new questions submitted.
The first meeting of this group took place last February. The report of the meeting is available on the IFRS website.
The next meeting will take place on 26 September 2018.