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Indonesia: Proposed updates to PSAK 74 in response to amendments to IFRS 17 (Part I- reducing costs)
By Brian Colgan and Philip Jackson
19 October 2020
Part II - making results easier to explain
The Institute of Indonesian Chartered Accountants published proposed amendments as it seeks to reduce the costs of IFRS 17. The solutions cover excluding some credit card and loan contracts from the scope of IFRS 17, presenting portfolios of contracts on the balance sheet, and changing estimates in previous financial statements.
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Indonesia: Proposed updates to PSAK 74 in response to amendments to IFRS 17 (Part I- reducing costs)
In this e-Alert, we discuss amendments introduced to reduce the costs of IFRS 17, their impact on insurers and the likely impact on financial accounting standards.
Brian Colgan, Philip Jackson
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