IFRS 17 Insurance Contracts
development of a comprehensive IFRS Standard for insurance contracts. IFRS 17 supersedes IFRS 4 and completes the Board’s project to establish a specific IFRS model for the accounting for insurance contracts. IFRS 17 is effective from 1 January 2021. A company can choose to apply IFRS 17 before that date but only if it also applies
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www.ifrs.orgOverview of the amendments Introduction 1 This IFRS Taxonomy Update results from the publication of IFRS 17 Insurance Contracts by the International Accounting Standards Board (Board) in May 2017. 2 IFRS 17 establishes principles for the recognition, measurement, presentation
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