IFRS 17: Difference between revisions
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IFRS 17 applies to annual reporting periods beginning on or after 1 January | IFRS 17 applies to annual reporting periods beginning on or after 1 January 2023. | ||
It replaces IFRS 4. | It replaces IFRS 4. | ||
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.
