Statements (30)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
gptkb:International_Standard
|
| gptkbp:amendedBy |
gptkb:Amendments_to_IFRS_17_(2020)
|
| gptkbp:appliesTo |
insurance contracts
entities reporting under IFRS |
| gptkbp:category |
accounting standard
|
| gptkbp:fullName |
International Financial Reporting Standard 17
|
| https://www.w3.org/2000/01/rdf-schema#label |
IFRS 17
|
| gptkbp:issuedBy |
gptkb:International_Accounting_Standards_Board
|
| gptkbp:language |
English
|
| gptkbp:measurementModel |
gptkb:General_Measurement_Model
Premium Allocation Approach Variable Fee Approach |
| gptkbp:objective |
to ensure entities provide relevant information about insurance contracts
|
| gptkbp:publicationDate |
2017-05-18
|
| gptkbp:replacedBy |
gptkb:IFRS_4
|
| gptkbp:requires |
contractual service margin
discounting of future cash flows risk adjustment for non-financial risk disclosure of insurance contract cash flows disclosure of insurance contract risks recognition of insurance contract liabilities separation of insurance and investment components measurement of insurance contract liabilities at current value |
| gptkbp:scope |
insurance contracts issued
reinsurance contracts held investment contracts with discretionary participation features |
| gptkbp:startDate |
2023-01-01
|
| gptkbp:website |
https://www.ifrs.org/issued-standards/list-of-standards/ifrs-17-insurance-contracts/
|
| gptkbp:bfsParent |
gptkb:International_Financial_Reporting_Standards
|
| gptkbp:bfsLayer |
6
|