IFRS Accounting Taxonomy 2024 – Illustrative examples
IFRS 17 Insurance Contracts
Illustrative Examples - example 20a
This document presents a selection of disclosures from the Illustrative Examples accompanying IFRS 17, to illustrate possible tagging using the IFRS Accounting Taxonomy. This document is not intended to provide interpretative guidance.
A possible format for the analysis of the insurance revenue required by paragraph 106 of IFRS 17 is as follows:
| 20x2 | |||
| CU | |||
| Amounts relating to the changes in the liability for remaining coverage: | |||
| – | Insurance service expenses incurred |
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| – | Contractual service margin recognised in profit or loss |
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| – | Change in the risk adjustment for non-financial risk caused by the release from risk |
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| Allocation of recovery of insurance acquisition cash flows |
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| Insurance revenue |
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