PBE IFRS 17

Insurance Contracts


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Applies to Not-for-profit PBEs

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

  • PBE IFRS 17 – Periods beginning on or after
    1 Jan 2026 (early adoption permitted)

    Date of issue: Jun 2023

    Date compiled to: Jun 2023

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Amendments

  • Initial Application of PBE IFRS 17 and PBE IPSAS 41—Comparative Information – These amendments are effective for reporting periods beginning on or after 1 Jan 2023 (early adoption permitted)

    Date of issue: Jun 2022

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  • Amendments to PBE IFRS 17 – These amendments are effective for reporting periods beginning on or after 1 Jan 2023 (early adoption permitted)

    Date of issue: Aug 2020

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Previous versions

  • PBE IFRS 17 – This version is effective for reporting periods beginning on or after
    1 Jan 2022 (early adoption permitted)

    Date of issue: Jul 2019

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  • PBE IFRS 17 – This version is effective for reporting periods beginning on or after 1 Jan 2023 (early application permitted)

    Date of issue: Jul 2019

    Date compiled to: Dec 2022

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