IFRS 17 — Insurance Contracts

Definition: Building Block Approach; PAA; CSM; discount rates; risk adjustment

Part of: IFRS

Building Block Approach; PAA; CSM; discount rates; risk adjustment

NumberIFRS 17
FrameworkIFRS
IssuerIASB
NotesEffective 2023; replaced IFRS 4
OfficialOfficial Page

Related Accounting Types

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