IASB has issued an amendment to the first application of IFRS 17
The International Accounting Standards Board (IASB) issued on December 9, 2021 an amendment to the transition requirements to IFRS 17 (Insurance Contracts), which allows insurers to opt, upon first application of the new standard, for a different way of presenting comparative data on financial assets. The amendment concerns only the transition phase to the new […]
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