EY refers to the global organization, and may refer to one or more, of the member firms of Ernst & Young Global Limited, each of which is a separate legal entity. Ernst & Young Global Limited, a UK company limited by guarantee, does not provide services to clients.
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Insurance Accounting Alert February 2022
Disclosure considerations of expected impacts of IFRS 17 and IFRS 9 prior to initial application on the effective date of IFRS 17.
Learn more about considerations insurers need to have in disclosing the expected impacts that IFRS 17 Insurance Contracts and IFRS 9 Financial Instruments would have on their financial statements in the period of initial application, and ensuring they meet the requirements set by IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors, to provide useful information to the users of the financial statements.