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About the Transition Resource Group for AASB 17 Insurance Contracts

The Transition Resource Group (TRG) for AASB 17 Insurance Contracts is one of the ways the Board is supporting implementation of the new standard. The purpose of the group is to:

  • provide a public forum for stakeholders to follow the discussion of questions raised on implementation
  • inform the Board in order to help the Board determine what, if any, action will be needed to address those questions. Possible actions include providing supporting materials such as webinars, case studies and/or referral to the Board or Interpretation Committee.

Stakeholders may make us aware of implementation questions relating to AASB 17. Implementation questions should meet the following criteria: 

  1. must be related to, or arise from, AASB 17
  2. may result in possible diversity in practice
  3. are expected to be pervasive, ie relevant to a wide group of stakeholders.

Any questions submitted should include a detailed description of the possible ways in which AASB 17 could be applied.

Once you have determined your question meets the criteria for submission, please complete the submission form and email it (PDF only) to

AASB staff will evaluate each submission to assess whether and what type of support might be needed. This support may be the inclusion of the topic on the TRG agenda for discussion at a TRG meeting.

Additional resources

Meeting Minutes

IASB Support Materials

IFRS 17 – the first truly international IFRS Standard for insurance contracts, presented by Sue Lloyd, Vice-Chair, International Accounting Standards Board.