What IFRS 17 Insurance Contracts requires
IFRS 17 requires entities to recognise, measure, present, and disclose insurance contracts using a current measurement model that reflects the risk-adjusted present value of future cash flows and the contractual service margin, with profit recognised over the service period. It applies to all entities issuing insurance contracts within its scope, effective for annual reporting periods beginning on or after 1 January 2023, as specified in the standard.
Pillar: Insurance & Risk · Authority: International Accounting Standards Board · Version: 1.0.1 · Last updated:
Primary source: https://www.ifrs.org/issued-standards/list-of-standards/ifrs-17-insurance-contracts/
SHA-256 integrity: e54f5c4ee88046504e898ca63b583976be23c99e8f238503ece5c6e18fae786a
Primary Citations — 5 traced to source
- IFRS 17 Insurance Contracts, https://www.ifrs.org/issued-standards/list-of-standards/ifrs-17-insurance-contracts/, About Standard, 2017
- IFRS 17 Insurance Contracts, https://www.ifrs.org/issued-standards/list-of-standards/ifrs-17-insurance-contracts/, effective for annual reporting periods beginning on or after 1 January 2023, 2017
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