Public Benefit Entity International Financial Reporting Standard 17

Insurance Contracts


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Applies to Not-for-profit PBEs

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

Applicable for reporting periods as indicated. Versions prior to the previous version can be found on the archive page.

  • PBE IFRS 17 – Periods beginning on or after
    1 Jan 2026 (early adoption permitted)

    Date of issue: Jun 2023

    Date compiled to: Jun 2023

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Amendments

  • Initial Application of PBE IFRS 17 and PBE IPSAS 41—Comparative Information – These amendments are effective for reporting periods beginning on or after 1 Jan 2023 (early adoption permitted)

    Date of issue: Jun 2022

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  • Amendments to PBE IFRS 17 – These amendments are effective for reporting periods beginning on or after 1 Jan 2023 (early adoption permitted)

    Date of issue: Aug 2020

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Previous versions

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

    Date of issue: Jul 2019

    Date compiled to: Dec 2022

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