عرض العناصر حسب علامة : IFRS17

معلومات إضافية

• المحتوى بالإنجليزية IASB proposes minor amendment to transition requirements for insurers applying IFRS 17 and IFRS 9 for the first time
  The International Accounting Standards Board (Board) has today proposed a narrow-scope amendment to the transition requirements in IFRS 17 Insurance Contracts. The proposed amendment does not affect any other requirements in IFRS 17.
  
  Many insurers will apply IFRS 17 and IFRS 9 Financial Instruments for the first time from 2023 and are at an advanced stage of preparing to apply these new Standards. However, some of these insurers have informed the Board of significant temporary accounting mismatches on initial application of the new Standards that can make the change in accounting more difficult to communicate to investors. These mismatches arise in circumstances when IFRS 9 is not reflected in the accounting for financial assets in the prior periods presented when IFRS 17 and IFRS 9 are first applied.
  
  The proposed narrow-scope amendment to IFRS 17 would enable these insurers to address this issue by giving them an option to present comparative information for certain financial assets in a manner consistent with IFRS 9.
  
  The Exposure Draft Initial Application of IFRS 17 and IFRS 9—Comparative Information is available for comment until 27 September 2021.