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 is currently proposing some amendments to IFRS 17, including a proposal to defer the mandatory effective date of IFRS 17 by one year so that entities would be required to apply IFRS 17 for annual periods beginning on or after 1 January 2022. Visit Amendments to IFRS 17 to find out more about the proposed amendments.
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. Some information provided in these materials might be subject to change if the proposed amendments are finalised.
View key terms for IFRS 17 for definitions of common terminology.
Materials for Investors
Webcast: Summary of the accounting model in IFRS 17
A short webcast to guide you through the different elements of the accounting model in IFRS 17 and how they will be display on a company’s balance sheet and in its profit or loss statement.
Webcasts: IFRS 17 requirements
This webcast series aims to provide a basic introduction into various aspects of IFRS 17.
Education meetings with investors, regulators and national standard-setters (NSS)
These education and meeting materials are intended both to educate stakeholders and to obtain information about implementation issues and the developing practice relating to IFRS 17.
Although the Board does not provide a formal technical enquiry service, stakeholders may make us aware of implementation questions relating to IFRS 17.
Please see the Transition Resource Group section for information on submitting an implementation question.
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