Public Benefit Entity International Financial Reporting Standard 17 (PS)

Insurance Contracts


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Applies to public sector PBEs ONLY

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

    Download

Previous version

  • PBE IFRS 17 – This version is effective for reporting periods beginning on or after
    1 Jan 2026 (early adoption permitted)

    Date of issue: Jun 2023

    Date compiled to: Jun 2023

    Download
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