IFRS 17 Insurance Contracts was issued by the International Accounting Standards Board (Board) on 18 May 2017 and has a mandatory effective date of annual periods beginning on or after 1 January 2021. The Board is currently undertaking a number of activities to support implementation of the Standard, and has established a Transition Resource Group.
This page will be updated throughout the implementation phase with information relating to these activities. 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.
The Board has established a Transition Resource Group to support the implementation of IFRS 17 Insurance Contracts.
Details about the TRG, including how to submit an implementation question, agenda papers and meeting summaries, can be found here.
Confirmed meeting dates in 2018:
- 6 February 2018
- 2 May 2018
- 26 September 2018
- 4 December 2018
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.
For any other queries email email@example.com