| Title | Description |
| IFRS 17 Standard | The amended IFRS 17 standard as at June 2020 |
| EFRAG response to IFRS IC tentative agenda decision | On 23 May EFRAG published its Final Letter on the IFRS Interpretations Committee's (IFRS IC's) Tentative Agenda Decision in the final phase of implementing IFRS 17 Insurance Contracts. In its Final Letter, EFRAG is appreciative and supports the IFRS IC's work and efforts to bring consistency in applying IFRS Standards. Nonetheless, EFRAG reports concerns heard from its constituents that the Tentative Agenda Decision, and other interpretation issues that may arise less than one year before the date of first application of IFRS 17, would unduly disrupt the implementation of the Standard. Given the significant efforts to implement IFRS 17 by insurance entities, EFRAG kindly reminds the IFRS IC that an Agenda Decision may have a potential impact on implementation at this stage. EFRAG also emphasises the importance of the IFRS IC undertaking outreach before any Tentative Agenda Decisions, in particular considering that common practices are still emerging with the implementation at this stage. |
| EFRAG - EU endorsement process for IFRS 17 | On 2 May the Accounting Regulatory Committee ('ARC') voted by written procedure in favour of the amendments to IFRS 17 Initial Application of IFRS 17 and IFRS 9 - Comparative Information. |
| UK endorsement of IFRS 17 | The UK Endorsement Board (UKEB) announced in May 2022 that it has approved the adoption of the IASB's IFRS 17 for use by UK companies. It is the first major standard adopted by the UKEB since the UKEB received delegated powers from the Business Secretary on 22 May 2021. |
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