Лектор Бертисбаева Шолпан Смагуловна
The International Accounting Standards Board (the Board) has today issued IFRS 17 Insurance Contracts. This first truly international IFRS® Standard for insurance contracts will help investors and others better understand insurers’ risk exposure, profitability and financial position.
IFRS 17 has an effective date of 1 January 2021 but companies can apply it earlier.
The International Accounting Standards Board (the Board) has today published proposed amendments to three Standards for public consultation as part of its annual improvements process.