IFRS 17 - Insurance contracts

Topic area:
Status: 01.06.2017 |
Archiviert
Key words:
IFRS, Tax
Initiative
Official name
IFRS 17 Insurance Contracts
Type
Standards
Level 3 / Other
Initiator
IASB
Submitted
Doc. code
-
Summary
Status
Status

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Current version
Final version
18.05.2017
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
Adopting certain international accounting standards as regards IFRS 17 (binding, Amendment, EU)
Level 2
–
Level 3 / Other
Amendments to IFRS 17 - Support in implementing the standard (non-binding, Amendment, INT)
Hedge accounting under IFRS 9/IAS 39 (non-binding, EU)
IFRS 4 - Insurance Contracts (non-binding, INT)
IFRS 17 Transition requirements (non-binding, EU)

Source: IASB, IFRS 17 Insurance Contracts, 2017