IFRS 17 : pocket guide on reinsurance contracts held

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<title>IFRS 17</title>
<subTitle>: pocket guide on reinsurance contracts held</subTitle>
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<namePart>International Accounting Standards Board</namePart>
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<publisher>IFRS Foundation</publisher>
<dateIssued>2018</dateIssued>
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<abstract displayLabel="Summary">IFRS 17 includes requirements specific to reinsurance contracts held to reflect the fact that the contracts are held rather than issued. This pocket guide is a helpful reference tool on how IFRS 17 applies to reinsurance contracts held and includes useful insights on implementing IFRS 17 from the discussions of the Transition Resource Group for IFRS 17 (TRG).</abstract>
<note type="statement of responsibility">International Accounting Standards Board</note>
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<topic>IFRS 17</topic>
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<topic>Normas internacionales de información financiera</topic>
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<topic>Contrato de reaseguro</topic>
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<topic>Normas de contabilidad</topic>
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<topic>Empresas de seguros</topic>
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<geographic>Unión Europea</geographic>
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