Willis Towers Watson's response to exposure draft ED/2019/4 : amendments to IFRS 17 insurance contracts
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<note>Since the publication of IFRS 17 in May 2017, we have analyzed and dedicated a significant amount of time helping our clients interpret, understand, and develop policies to address and implement the business implications of the Standard. We have also been active contributors to the development of the Standard going back to the project's inception. We commend the IASB for reopening and updating the Standard to address key concerns brought forward by those impacted by the Standard. The IASB posed 10 questions in its request for feedback on the ED. We have responded to the 10 questions which the IASB has asked for particular feedback on and our responses to those questions are in Appendix A to this letter. We have also provided comments on some of the practical implementation issues associated with the Modified Retrospective Approach. Our comments are in Appendix B to this letter.</note>
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