International reporting: IFRS 9 concession for insurers, dynamic risk management

At the latest IASB meeting, the global standard-setters yet again delayed the project on dynamic risk management, while insurers received a welcome concession over IFRS 9, says Jeroen Van Doorsselaere, IFRS expert at Wolters Kluwer

Dynamic risk management project delayed

In July, the International Accounting Standards Board (IASB) decided to keep accounting for dynamic risk management within the boundaries of a research project. After assessing the comment letters, the board decided that it did not yet have enough information to start drafting an exposure draft for review.

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Dynamic risk management project delayed

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