In May 2017, the International Accounting Standards Board (IASB) issued IFRS 17 – Insurance Contracts. IFRS 17 will replace the previous interim standard IFRS 4 – Insurance Contracts. IFRS 17 is effective for annual periods beginning on or after 1 January 2021. Earlier application is permitted if both IFRS 15 – Revenue from Contracts with Customers and IFRS 9 – Financial Instruments have also been applied.
Access IFRS 17 from eIFRS
Latest Developments
September 2017
July 2017
June 2017
January 2017
September 2016
May 2016
December 2015
October 2015
March 2015
February 2015
SAICA Circulars and Guides
SAICA Seminars and Events on IFRS 17 - 2017
- Breakfast event on the new Insurance Contracts Standard
Exposure Drafts and Submission on Insurance Contracts Standard
Access the following proposed pronouncements on the Insurance Contracts Standard and SAICA submissions from here
- ED 368 – Applying IFRS 9 – Financial Instruments with IFRS 4 – Insurance Contracts: Proposed Amendments to IFRS 4
- ED 334 – Insurance Contracts
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IFRS 17