Implementation of IFRS 17 'Insurance Contracts': Considerations for those charged with governance
The Global Public Policy Committee has issued this paper to assist those charged with governance, which may be a Board of Directors and/or an Audit Committee, to fulfil their responsibilities with respect to an effective implementation of IFRS 17. This paper can help those charged with governance evaluate management's progress towards implementation and assess their external auditors' general readiness to audit the context of IFRS 17.