NZ IFRS 17

Establishes principles for the recognition, measurement, presentation and disclosure of insurance contracts.

• NZ IFRS 17 – This version is effective for reporting periods beginning on or after
  1 Jan 2023 (early application permitted)

  Date of issue: Aug 2017

  Date compiled to: Dec 2022

  Download

Amendments

• Initial Application of NZ IFRS 17 and NZ IFRS 9—Comparative Information – Periods beginning on or after 1 Jan 2023 (early application permitted)

  Date of issue: Jan 2022

  Download

Previous version

• NZ IFRS 17 – This version is effective for reporting periods beginning on or after 1 Jan 2023 (early adoption permitted)

  Date of issue: Aug 2017

  Date compiled to: Aug 2020

  Download

• NZ IFRS 17 – This version is effective for reporting periods beginning on or after
  1 Jan 2021 (early adoption permitted - includes consequential amendments to other standards)

  Date of issue: Aug 2017

  Download

*Additional Material is restricted to those with NZ-assigned IP addresses only.