> Accounting standards > Not-for-profit standards > PBE IFRS 17

PBE IFRS 17 Insurance Contracts

  • Not-for-profit

Applies to Not-for-profit PBEs ONLY

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

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