Simplifies amortization of deferred acquisition costs.

Simplify the amortization of deferred acquisition costs.

d) Insurers costs : deferred acquisition costs and intangible assets arising from insurers contractual rights under insurance contracts

deferred acquisition costs, and intangible assets, arising from an insurer's contractual rights under insurance contracts within the

(h)deferred acquisition costs, and intangible assets, arising from an insurer’s contractual rights under insurance contracts within the scope of IFRS 4 Insurance Contracts; and