IFRS 17: Difference between revisions
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IFRS 17 establishes the principles for the recognition, measurement, presentation and disclosure of insurance contracts. | IFRS 17 establishes the principles for the recognition, measurement, presentation and disclosure of insurance contracts. | ||
IFRS 17 applies to annual reporting periods beginning on or after 1 January | |||
IFRS 17 applies to annual reporting periods beginning on or after 1 January 2023. | |||
It replaces IFRS 4. | It replaces IFRS 4. | ||
==See also== | ==See also== | ||
* [[Disclosure]] | |||
* [[IFRS 4]] | * [[IFRS 4]] | ||
* [[Insurance]] | * [[Insurance]] | ||
* [[International Accounting Standards Board]] | * [[International Accounting Standards Board]] | ||
* [[Measurement]] | |||
* [[Principle]] | |||
* [[Recognition]] | |||
==Other resources== | |||
*[https://www.iasplus.com/en/standards/ifrs/ifrs-17 IFRS17 summarised - IAS Plus] | |||
*[https://www.ifrs.org/content/dam/ifrs/publications/pdf-standards/english/2022/issued/part-a/ifrs-17-insurance-contracts.pdf?bypass=on IFRS 17 text] | |||
[[Category:Compliance_and_audit]] | |||
[[Category:Compliance_and_audit]] | [[Category:Compliance_and_audit]] | ||
Latest revision as of 18:55, 28 May 2024
International Financial Reporting Standard 17, dealing with insurance contracts.
IFRS 17 establishes the principles for the recognition, measurement, presentation and disclosure of insurance contracts.
IFRS 17 applies to annual reporting periods beginning on or after 1 January 2023.
It replaces IFRS 4.
See also
- Disclosure
- IFRS 4
- Insurance
- International Accounting Standards Board
- Measurement
- Principle
- Recognition
