Exception and IFRS 17: Difference between pages

Revision as of 09:00, 22 October 2020

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.

@@ Line 1: / Line 1: @@
-''Reporting''
+International Financial Reporting Standard 17, dealing with insurance contracts.
-In reporting, an 'exception' is an unusual item or an error, which is highlighted for review by those receiving the report.
+IFRS 17 establishes the principles for the recognition, measurement, presentation and disclosure of insurance contracts.
-Reporting 'by exception' means reporting all significant errors or unusual items, giving correspondingly less emphasis to routine matters.
+IFRS 17 applies to annual reporting periods beginning on or after 1 January 2023.
-== See also ==
+It replaces IFRS 4.
-*[[Mostly positive]]
-*[[Reporting]]
+==See also==
+* [[IFRS 4]]
+* [[Insurance]]
+* [[International Accounting Standards Board]]
+[[Category:Compliance_and_audit]]