Statements (32)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
gptkb:International_Standard
|
| gptkbp:amendedBy |
gptkb:Amendments_to_IFRS_17_(2020)
|
| gptkbp:appliesTo |
insurance contracts
|
| gptkbp:category |
gptkb:International_Standard
accounting standard Insurance regulation |
| https://www.w3.org/2000/01/rdf-schema#label |
IFRS 17 Insurance Contracts
|
| 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:relatedStandard |
gptkb:IFRS_15_Revenue_from_Contracts_with_Customers
gptkb:IFRS_4_Insurance_Contracts gptkb:IFRS_9_Financial_Instruments |
| gptkbp:replacedBy |
gptkb:IFRS_4_Insurance_Contracts
|
| gptkbp:requires |
consistent accounting for all insurance contracts
contractual service margin disclosure of insurance risks discounting of future cash flows measurement of insurance contract liabilities recognition of insurance revenue risk adjustment for non-financial risk separation of non-insurance components |
| gptkbp:scope |
insurance contracts issued
reinsurance contracts held investment contracts with discretionary participation features |
| gptkbp:startDate |
2023-01-01
|
| gptkbp:bfsParent |
gptkb:IFRS
|
| gptkbp:bfsLayer |
5
|