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IFRS Alerts covering the latest changes published by the International Accounting Standards Board (IASB).

IFRS 17 addresses the accounting for insurance contracts rather than being explicitly aimed at insurance entities.

This article discusses the main practical issues affecting consideration transferred, using examples to illustrate some of the requirements.

Our ‘Insights into IFRS 3’ series summarises the key areas of the Standard, highlighting aspects that are more difficult to interpret.