Introduction 

In this Exposure Draft, the International Accounting Standards Board (Board) proposes to amend the IFRS Taxonomy for IFRS 17 Insurance Contracts. IFRS Taxonomy updates reflect new IFRS Standards and amendments to Standards issued by the Board, allowing entities that report electronically using the latest Standards to do so without creating their own taxonomy concepts. The updates may also include technical updates, new common practice elements or general taxonomy improvements. This amendment propose to include the disclosure requirements of IFRS 17 Insurance Contracts in the IFRS Taxonomy for the electronic reporting of financial statements. 

Invitation to comment 

XBRL India invites comments on the Exposure Draft from the public. The downloadable version is available at: http://resource.cdn.icai.org/45801xbrl36016.pdf 

How to comment 

Comments should be submitted using one of the following methods, so as to be received not later than August 6, 2017. 

1. Email: 

Comments can be sent to: xbrl@icai.in 

2. Postal: 

XBRL India, Technical Directorate
The Institute of Chartered Accountants of India,
ICAI Bhawan, Post Box No. 7100,
Indraprastha Marg,
New Delhi 110 002 

Further clarifications on this Exposure Draft may be sought by e-mail to xbrl@icai.in