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IFRS 17 Insurance Contacts Technical summary of IFRS 17

IFRS 17 Insurance Contacts Technical summary of IFRS 17

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issues insurance contracts. Some contracts meet the definition of an insurance contract but have their primary purpose the provision of services for a fixed fee. Such issued contracts are in the scope of the Standard, unless an entity chooses to apply to them IFRS 15 Revenue from Contracts with Customers and provided the

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