Release of the Contractual Service Margin

Topic area:
Key words:
IFRS
Initiative
Official name
Background Briefing Paper
IFRS 17 Insurance Contracts and Release of the Contractual Service Margin
Type
Report
Level 3 / Other
Initiator
EFRAG
Submitted
Doc. code
-
Summary
Status
Status

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Current version
Final version
22.03.2018
Next step
Entry into force and application
Entry into force

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Application date

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Scope
Associated initiatives
Level 1
Level 2
Level 3 / Other

Source: EFRAG, Background Briefing Paper
IFRS 17 Insurance Contracts and Release of the Contractual Service Margin
, 2018