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International Accounting Standards Board staff present a webcast on the level of aggregation requirements in IFRS 17 Insurance Contracts.

This webcast is part of an ongoing series provided by the Board to support the implementation of IFRS 17.

Watch our discussion on the IFRS 17 level of aggregation requirements:

  • Part 1—why and how insurance contracts are grouped, and
  • Part 2—recognition, derecognition and disclosures.