This publication, with the most recent update issued in January 2024, focuses on financial reporting by insurance companies in the periods subsequent to the adoption of IFRS 17, Insurance Contracts, and IFRS 9, Financial Instruments. It does not address all the disclosure requirements of IFRS but instead illustrates the presentation and disclosure requirements introduced by IFRS 17, as well as new disclosures introduced or modified by IFRS 9 through consequential amendments to IFRS 7, Financial Instruments - Disclosures. Supporting commentary is also provided.
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