Key points

Prior to applying IFRS 17 in the 2023 year end financial statements, many insurers will produce 2022 interim financial statements, IAS 8 disclosures in their 2022 year end financial statements, and subsequently 2023 interim financial statements. Investors, regulators and other stakeholders will be focused on these disclosures. This In depth is designed to help insurers to navigate through the various considerations that might be relevant in designing their disclosures prior to the 2023 year end financial statements by considering both IAS 8 and IAS 34 requirements.
What's inside (free registration required to view):
  1. Background
  2. Disclosures within the 2022 interim financial statements
  3. Disclosures within the 2022 annual financial statements
  4. What is the applicable guidance during the first year of adopting IFRS 17 within the 2023 interim financial statements?
  5. When considering IAS 34, what does this mean in practice?
  6. Other factors that might be relevant when reporting under IAS 34

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