Difference between revisions of "IFRS 17"

From ACT Wiki
Jump to: navigation, search
m (Layout.)
(Amend date of replacement: Source: https://www.iasplus.com/en/standards/ifrs/ifrs4)
 
Line 4: Line 4:
  
  
IFRS 17 applies to annual reporting periods beginning on or after 1 January 2021.
+
IFRS 17 applies to annual reporting periods beginning on or after 1 January 2023.
  
 
It replaces IFRS 4.
 
It replaces IFRS 4.

Latest 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.


See also