IASB issues IFRS 17 Insurance Contracts ending 20-year project
By IAN Editorial Desk IASB has finalised IFRS 17 Insurance Contracts, bringing to a close a two‑decade effort to replace the interim IFRS 4 regime and...
IASB has finalised IFRS 17 Insurance Contracts, bringing to a close a two‑decade effort to replace the interim IFRS 4 regime and impose a single, current‑value model for insurance accounting. The new standard applies to insurance and reinsurance contracts issued, reinsurance contracts held, and certain investment contracts with discretionary participation features, reshaping how insurers portray liability profiles, profit emergence and…
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