The European Financial Reporting Advisory Group (EFRAG) is inviting European insurers that apply IFRS Standards to complete a questionnaire on hedge accounting under IFRS 9/IAS 39. Responses are requested by close of business on  16 September 2019.

As part of its ongoing endorsement activities relating to IFRS 17 Insurance Contracts, EFRAG is considering the interaction of IFRS 9 with IFRS 17 specifically in the area of hedge accounting. Any European insurer that applies IFRS Standards is invited to participate in this questionnaire.