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Final stage

In June 2020, the International Accounting Standards Board (Board) amended IFRS 17 Insurance Contracts.

Issued in May 2017, IFRS 17 sets out the requirements for a company reporting information about insurance contracts it issues and reinsurance contracts it holds.

The amendments are aimed at helping companies implement the Standard and making it easier for them to explain their financial performance.

IFRS 17 incorporating the amendments is effective from annual reporting periods beginning on or after 1 January 2023.

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