15 March 2022
In transition - the latest on IFRS 17 implementation - March 2022
The IFRS Interpretations Committee makes its first tentative agenda decision relating to IFRS 17, 'Insurance Contracts'
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GX In transition
Welcome to the Insurance industry page - your source of accounting technical guidance for insurance contracts. IFRS 4 currently specifies the accounting for insurance contracts. It was designed as an interim standard and allows entities to use a wide variety of accounting practices for insurance contracts. IFRS 17 will replace IFRS 4 and will apply to annual periods beginning on or after 1 January 2023. IFRS 17 will fundamentally change the accounting for insurance contracts within the scope of the standard. It will require the use of consistent measurement models based on current assumptions at a more granular level.
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15 March 2022
In transition - the latest on IFRS 17 implementation - March 2022
The IFRS Interpretations Committee makes its first tentative agenda decision relating to IFRS 17, 'Insurance Contracts'
Click here »
GX In transition
04 March 2022
IFRS 17: Disclosures prior to the 2023 year end financial statements (considerations under IAS 8 and IAS 34)
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.
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GX In depth INT2022-03
08 March 2019 | Updated 13 April 2021
Illustrative IFRS consolidated financial statements - IFRS 17, Insurance contracts
This publication focuses on financial reporting by insurance companies in the periods subsequent to the adoption of IFRS 17, Insurance Contracts, and IFRS 9, Financial Instruments.It does not address all the disclosure requirements of IFRS but instea
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Gail Tucker
Partner
PwC
Marcos Trofino
Senior Manager
PwC
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