Educational material on IFRS 17
Jul 10, 2018
On July 10, 2018, the International Accounting Standards Board (the Board) published "Insurance contracts issued by mutual entities" to support the implementation of IFRS 17, "Insurance Contracts".
The publication covers:
- what a mutual entity is;
- accounting for contracts issued by a mutual entity; and
- whether a mutual entity could have equity.
Review the press release and the publication on the Board's website.
