Scope

Insights into IFRS 17

This article explains the objective and scope of IFRS 17.

| 1 min read |

Initial recognition and measurement

Insights into IFRS 17

This Insight covers Step 1 of IFRS 17, and explains how to identify a contract with a customer.

| 1 min read |

Subsequent measurement

IFRS 17

This Insight covers the objective and scope of IFRS 15.

| 1 min read |

IFRS 17 - Impact on non-insurance entities

IFRS

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

9 min read |