Amendment to the transition requirements in IFRS 17 Insurance Contracts

Topic area:
Status: 20.12.2021 |
Aktuell
Initiative
Official name
Initial Application of IFRS 17 and IFRS 9— Comparative Information - Proposed amendment to IFRS 17
Type
Other
Level 3 / Other
Initiator
IASB
Submitted
28.07.2021
Doc. code
ED/2021/8
Summary
Status
Status

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Current version
Final version
09.12.2021
Next step
Entry into force and application
Entry into force

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Application date

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Scope
Relevant for

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Associated initiatives
Level 1
–
Level 2
–
Level 3 / Other
Comparative information on first-time adoption of IFRS 17 and IFRS 9 (non-binding, INT)
Letter on the preliminary resolutions of the IFRS IC (non-binding, EU)

Source: IASB, ED/2021/8, 2021