Educational material on IFRS 17

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

10 Jul 2018

The IASB has 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.

The 12 page document can be downloaded free of charge from 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.