OtherInternational (IASB)
IFRS 17 — Insurance Contracts
IFRS 17 Insurance Contracts, issued by the IASB and effective January 1, 2023, establishes principles for the recognition, measurement, presentation, and disclosure of insurance contracts. It replaces IFRS 4 and provides a consistent global framework for insurance accounting.
Domains
Disclosure
Presentation
Reinsurance and Modifications
Measurement - Premium Allocation Approach
Measurement - General Model
Compare IFRS 17 — Insurance Contracts
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IFRS 17 — Insurance Contracts by Industry
IFRS 17 — Insurance Contracts for Healthcare→IFRS 17 — Insurance Contracts for Financial Services→IFRS 17 — Insurance Contracts for Technology→IFRS 17 — Insurance Contracts for Government→IFRS 17 — Insurance Contracts for Manufacturing→IFRS 17 — Insurance Contracts for Energy→IFRS 17 — Insurance Contracts for Retail→IFRS 17 — Insurance Contracts for Education→
IFRS 17 — Insurance Contracts by Role
Frequently Asked Questions
What is IFRS 17?
IFRS 17 Insurance Contracts, issued by the IASB and effective January 1, 2023, establishes principles for the recognition, measurement, presentation, and disclosure of insurance contracts. It replaces IFRS 4 and provides a consistent global framework for insurance accounting.
How many controls does IFRS 17 have?
IFRS 17 contains 22 controls organized across 7 domains.
Where does IFRS 17 apply?
IFRS 17 is applicable in International (IASB). Organizations operating in or serving customers in this jurisdiction should evaluate its requirements.
What frameworks does IFRS 17 map to?
IFRS 17 has control-to-control mappings with 68 other compliance frameworks in our database. Use our compliance platform to explore these mappings interactively.
How do I get started with IFRS 17 compliance?
Start by understanding the framework's key controls and domains. Our compliance platform provides AI-powered gap analysis and mapping tools to help you assess your current posture and build a remediation plan.
How ready are you for IFRS 17 — Insurance Contracts?
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