NZ IFRS 17 Insurance Contracts

  • For-profit

Establishes principles for the recognition, measurement, presentation and disclosure of insurance contracts.

  • NZ IFRS 17 – This version is effective for reporting periods beginning on or after
    1 Jan 2021 (early adoption permitted - includes consequential amendments to other standards)

    Date of issue: Aug 2017
    Additional material: NZ IFRS 17 IASB – 1 Jan 2021
*Additional Material is restricted to those with NZ-assigned IP addresses only.