Applying IFRS 17 : a closer look at the new (june 2021)

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<subTitle>: a closer look at the new (june 2021)</subTitle>
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<abstract displayLabel="Summary">The International Accounting Standards Board (IASB) issued IFRS17 Insurance Contracts (IFRS 17 or the standard) in May 2017. In June 2020, IFRS 17 was amended by Amendments to IFRS 17 (the June 2020 amendments). Following these amendments, IFRS 17 is effective for annual periods beginning on or after 1 January 2023, with earlier application permitted, provided the entity also applies IFRS 9 Financial Instruments (IFRS 9) at the same time</abstract>
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<topic>Empresas de seguros</topic>
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<topic>IFRS 17</topic>
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