IFRS 17 article report



IFRS 17 Report

The insurance industry has long been vocal about the need for a two-year extension to the International Accounting Standards Board’s (IASB’s) proposed 2021 implementation date for International Financial Reporting Standard (IFRS) 17 – the accounting standard for valuing the liability side of insurers’ balance sheets that replaces IFRS 4.


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IFRS 17: Managing Insurance Contracts

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