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IFRS 17 Insurance Contracts

IFRS 17 Insurance Contracts establishes principles for the recognition, measurement, presentation and disclosure of insurance contracts issued.

IFRS 17 Insurance Contracts for Non-Insurers

This updated factsheet provides guidance for non-insurers assessing whether or to what extent they will be affected by the IFRS 17.

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Registration is required to access the free version of the Issued Standards, which do not include additional documents that accompany the full standard (such as illustrative examples, implementation guidance and basis for conclusions).

Summary and timeline

Looking for the synopsis? Our IFRS 17 summary and timeline features information on current proposals and a timeline of IASB updates.

Recent amendments

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These resources are available exclusively to Corporate Reporting Faculty subscribers, ICAEW members and students.

ICAEW factsheets and guides

The Corporate Reporting Faculty's annual IFRS factsheets provide a more detailed discussion of recent IFRS amendments.

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