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IFRS 17 - A closer look at the insurance contracts standard (June 2021)
This updated publication provides insights on how to apply IFRS 17 Insurance Contracts.
IFRS 17 Insurance Contracts represents a complete overhaul of the accounting for insurance contracts. It will increase the transparency of insurers’ financial positions and performance, and the comparability of their financial statements with other insurers. IFRS 17 will become effective for annual reporting periods beginning on or after 1 January 2023, with early application permitted.
This publication replaces the previous edition published in May 2018 and has been updated to include the following:
- Amendments to IFRS 17 Insurance Contracts published by the IASB in June 2020
- Recently discussed questions at TRG meetings and illustrations from IASB staff papers=
- EY views on emerging industry discussions on technical matters