New Zealand Equivalent to International Financial Reporting Standard 17

Insurance Contracts


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

Applicable for reporting periods as indicated. Versions prior to the previous version can be found on the archive page.

  • 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

    Download
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