NZ IFRS 17

Insurance Contracts


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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 2023 (early application permitted)

    Date of issue: Aug 2017

    Date compiled to: Dec 2022

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Amendments

  • 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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New version not yet mandatory

  • NZ IFRS 17 – This version is effective for reporting periods beginning on or after
    1 Jan 2027 (early adoption permitted)

    Date of issue: Aug 2027

    Date compiled to: Jan 2026

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Previous version

  • 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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