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ED/Ind AS/2018/03

Exposure Draft

Indian Accounting Standard (Ind AS) 117, Insurance
Contracts

(Last date for Comments: March 31, 2018)

Issued by
Accounting Standards Board
The Institute of Chartered Accountants of India

Exposure Draft
Ind AS 117, Insurance Contracts

Following is the Exposure Draft of Ind AS 117, Insurance Contracts, issued by the Accounting Standards Board of the Institute of Chartered Accountants of India, for comments. The Board invites comments on any aspect of this Exposure Draft. Comments are most helpful if they indicate the specific paragraph or group of paragraphs to which they relate, contain a clear rationale and, where applicable, provide suggestions for alternative wording.

How to comment

Comments can be submitted using one of the following methods, so as to be received not later than March 31, 2018.

1. Electronically: Visit the following link http://www.icai.org/comments/asb/ (Preferred method)

2. Email: Comments can be sent to commentsasb@icai.in

3. Postal: Secretary, Accounting Standards Board, The Institute of Chartered Accountants of India, ICAI Bhawan, Post Box No. 7100, Indraprastha Marg, New Delhi – 110002.

Further clarifications on any aspect of this Exposure Draft may be sought by e-mail to asb@icai.in.

Link to Download Exposure Draft of Ind AS 117, Insurance Contracts:-

https://resource.cdn.icai.org/48698asb32688.pdf

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