NZ IFRS 17

Insurance Contracts

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

Amendments

  • Amendments to NZ 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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  • Initial Application of NZ IFRS 17 and NZ IFRS 9—Comparative Information – Periods beginning on or after 1 Jan 2023 (early application permitted)

    Date of issue: Jan 2022

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  • 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

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  • 2017 Omnibus Amendments to NZ IFRS – This version is effective for reporting periods beginning on or after
    1 Jan 2019

    Date of issue: Nov 2017

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Standards and guidance