IFRS 17 Insurance Contracts was issued by the International Accounting Standards Board (Board) on 18 May 2017. The Board has been undertaking a number of activities to support implementation of the Standard, and has established a Transition Resource Group. The Board published some amendments to IFRS 17, including a deferral of the effective date of IFRS 17 by two years so that entities are required to apply IFRS 17 for annual periods beginning on or after 1 January 2023. Visit Amendments to IFRS 17 to find out more about the amendments published in June 2020.

The materials relating to the activities to support implementation of the Standard, which are listed below, have been developed in the context of IFRS 17 as issued in May 2017. The materials relating to the amendments to IFRS 17 provide information about the changes to IFRS 17 published in June 2020.

View key terms for IFRS 17 for definitions of common terminology.

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