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IFRS Taxonomy 2017

IFRS Taxonomy Update January 2018 IFRS Taxonomy 2017 IFRS 17 Insurance ContractsIFRS TaxonomyUpdateIFRS Taxonomy 2017 IFRS 17 Insurance ContractsIFRS Taxonomy 2017 IFRS 17 Insurance Contractsis published by the International Accounting StandardsBoard (Board).Disclaimer:To the extent permitted by applicable law, the Board and the IFRS Foundation (Foundation)expressly disclaim all liability howsoever arising from this publication or any translation thereofwhether in contract, tort or otherwise to any person in respect of any claims or losses of any natureincluding direct, indirect, incidental or consequential loss, punitive damages, penalties or contained in this publication does not constitute advice and should not be substituted forthe services of an appropriately qualified 2018 IFRS FoundationAll rights and use rights are strictly limited.

Overview 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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