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Basis for conclusions on Exposure Draft : amendments to IFRS 17

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<title>Basis for conclusions on Exposure Draft</title>
<subTitle>: amendments to IFRS 17</subTitle>
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<namePart>International Accounting Standards Board</namePart>
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<publisher>IFRS Foundation</publisher>
<dateIssued>2019</dateIssued>
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<abstract displayLabel="Summary">Introduction -- Background -- Areas in which the board proposes amendments to IFRS 17: Scope exclusionscredit card contracts and loan contracts that meet the definition of an insurance contract; Expected recovery of insurance acquisition cash flows; Contractual service margin attributable to investment-return service and investment-related service; Reinsurance contracts heldrecovery of losses on underlying insurance contracts; Presentation in the statement of financial position; Applicability of the risk mitigation option; Effective date of IFRS 17 and the IFRS 9 temporary exemption in IFRS 4; Transition modifications and reliefs; Minor amendments -- Areas the board considered and for which amendments to IFRS 17 are not proposed: Level of aggregation; Cash flows in the boundary of a reinsurance contract held; Subjectivity in the determination of discount rates and the risk adjustment for non-financial risk; Risk adjustment for non-financial risk in a consolidated group of entities; Discount rate used to determine adjustments to the contractual service margin; Other comprehensive income option for insurance finance income or expenses; Business combinations; Scope of the variable fee approach; Interim financial statements; Mutual entities issuing insurance contracts -- Effects analysis -- Exposure draft  </abstract>
<note type="statement of responsibility">International Accounting Standards Board</note>
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<topic>IFRS 17</topic>
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<topic>Normas internacionales de información financiera</topic>
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<topic>Contrato de seguro</topic>
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<topic>Normas de contabilidad</topic>
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<topic>Empresas de seguros</topic>
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<topic>Administración de la empresa de seguros</topic>
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<geographic>Unión Europea</geographic>
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