Indian Accounting Standard (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:

Click on 'Submit a comment letter' below to submit comment online (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 110 002

 

 

 

 

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

Comment letter deadline

The Exposure Draft is open for comment until 31st March, 2018

Due process documents
Indian Accounting Standard (Ind AS) 117 Insurance Contracts  [PDF]