The IFRS Foundation is a not-for-profit, public interest organisation established to develop high-quality, understandable, enforceable and globally accepted accounting and sustainability disclosure standards.
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On 3 November 2021, at COP26, the IFRS Foundation Trustees announced the creation of the International Sustainability Standards Board (ISSB).
The ISSB will deliver a global baseline of sustainability disclosures to meet capital market needs.
As part of our activities to support the implementation of IFRS 17 Insurance Contracts, we have today published educational materials for insurance contracts issued by mutual entities, available here.
This 12 page document covers:
This educational material has been prepared by staff in response to implementation questions submitted to the Transition Resource Group for IFRS 17 regarding how IFRS 17 applies to insurance contracts issued by a mutual entity.
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