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GPPC issues implementation considerations for IFRS 17

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06 Feb 2020

The Global Public Policy Committee (GPPC) have issued two papers related to the implementation of IFRS 17, 'Insurance Contracts'.

The first paper, Implementation of IFRS 17 'Insurance Contracts': Considerations for those charged with governance, 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.

The second paper, Implementation of IFRS 17 'Insurance Contracts': Companion document on key judgements and accounting policy choices, is a companion document to Implementation of IFRS 17 Insurance Contracts: Considerations for those charged with governance January 2020. This paper focuses on key judgements and accounting policy choices faced by insurers related to the adoption of IFRS 17.

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