Amendments to IFRS 17 (2020)
GPTKB entity
Statements (20)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
accounting standard amendment
|
| gptkbp:appliesTo |
gptkb:IFRS_17_Insurance_Contracts
|
| gptkbp:date |
2020
|
| https://www.w3.org/2000/01/rdf-schema#label |
Amendments to IFRS 17 (2020)
|
| gptkbp:includes |
revised requirements for reinsurance contracts held
additional transition reliefs deferral of IFRS 9 for insurers extension of the temporary exemption from IFRS 9 scope exclusions for credit card contracts simplified presentation requirements clarification of contractual service margin allocation |
| gptkbp:issuedBy |
gptkb:International_Accounting_Standards_Board
|
| gptkbp:purpose |
address implementation challenges
ease transition to IFRS 17 |
| gptkbp:relatedTo |
financial reporting
insurance contracts |
| gptkbp:startDate |
annual reporting periods beginning on or after 1 January 2023
|
| gptkbp:status |
in force
|
| gptkbp:bfsParent |
gptkb:IFRS_17_Insurance_Contracts
|
| gptkbp:bfsLayer |
6
|