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.

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

Frequently Asked Questions

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