IFRS 17

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

Other resources

• IFRS17 summarised - IAS Plus
• IFRS 17 text