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Support material for IFRS 17 on reinsurance contracts held

  • IASB (International Accounting Standards Board) (blue) Image

13 Jul 2018

The IASB has published a pocket guide on reinsurance contracts held and a simple example of a reinsurance contract held to support the implementation of IFRS 17 'Insurance Contracts'.

The pocket guide (24 pages) includes insights from the discussions of the Transition Resource Group for IFRS 17 and the simple example of a reinsurance contract held illustrates the requirements applied to a group of underlying insurance contracts and applied to a reinsurance contract held that provides proportionate coverage for that group of underlying insurance contracts.

The new material is available on the IASB website:


Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.