In brief: IFRS 17 marks a new epoch for insurance contracts accounting

Feb 2018

IASB published IFRS 17, 'Insurance Contracts', which will replace IFRS 4 and fundamentally change the accounting by all entities that issue insurance contracts and investment contracts with discretionary participation features. Effective 1 January 2021, what is the scope and impact of IFRS 17 at a glance?

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Ruud Sommerhalder

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