EFRAG publish questionnaire on hedge accounting for insurers

Today, EFRAG has published a questionnaire. The objective of this questionnaire is to collect information on the current hedging activities and hedge accounting practices of insurers and the future possibilities of applying hedge accounting when applying IAS 39 and IFRS 9 hedge accounting to insurance liabilities.

This hedge accounting questionnaire is part of EFRAG’s preparatory work relating to developing an endorsement advice on IFRS 17.

Answers to this questionnaire need to be submitted to the EFRAG Secretariat no later than 16 September 2019.