Educational material on IFRS 17
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.