IFRS 17: Difference between revisions
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IFRS 17 establishes the principles for the recognition, measurement, presentation and disclosure of 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 2021. | IFRS 17 applies to annual reporting periods beginning on or after 1 January 2021. | ||
It replaces IFRS 4. | It replaces IFRS 4. | ||
==See also== | ==See also== | ||
Revision as of 10:49, 9 November 2018
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 2021.
It replaces IFRS 4.
