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Erscheinungsjahr: 
2019
Quellenangabe: 
[Journal:] Journal of Corporate Accounting & Finance [ISSN:] 1097-0053 [Volume:] 31 [Issue:] 3 [Publisher:] John Wiley & Sons, Inc. [Place:] Hoboken, USA [Year:] 2019 [Pages:] 190-196
Verlag: 
John Wiley & Sons, Inc., Hoboken, USA
Zusammenfassung: 
The International Financial Reporting Standards (IFRS) must pass a formal endorsement process to become binding for companies based in the European Union (EU). In an unparalleled instance, the EU recently endorsed “Amendments to IFRS 4” with a modification labeled as “top up” by allowing European financial conglomerates to defer the application of IFRS 9 “Financial Instruments” in their insurance sectors. This paper explains the background of this decision, identifies the “top up” as an unprecedented case of carve-in, and discusses the key implications for regulation and practice.
Schlagwörter: 
carve‐in
European Union (EU)
financial conglomerate
financial instruments
insurance
international accounting
International Financial Reporting Standards (IFRS)
top up
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Article
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