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IASB issues amendments to IFRS 17 and IFRS 9

On December 9, the IASB issued Initial Application of IFRS 17 and IFRS 9—Comparative Information, which amends the transition requirements of IFRS 17, Insurance Contracts. The amendment also adds an option to help companies increase the usefulness and the comparability of information presented on initial application of IFRS 17 and IFRS 9, Financial Instruments. The new guidance is effective for annual reporting periods starting January 1, 2023.
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