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IFRS 17 – Insurance Contracts
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Technical resources from audit firms and regulators

Technical resources from audit firms and regulators


Document

Organisation

Date published

Thematic Review: IFRS 17 Insurance Contracts Interim Disclosures in the First Year of Application
UK FRCNovember 2023
Market updates on the impact of IFRS 17 and IFRS 9EYOctober 2023
Insurers’ half-year reporting under IFRS 17 and IFRS 9 KPMG September 2023
Illustrative disclosures for insurers applying IFRS 17 Deloitte January 2023

Year-end Illustrative financial statements

PwC

December 2022
Illustrative disclosures to meet requirements of IFRS 17 and IFRS 9 for groups of insurance contracts accounted for under the General model in IFRS 17EYNovember 2021
IFRS 17 - A closer look at the insurance contracts standardEYJune 2021

Illustrative disclosures - Guide to annual financial statements 2021

KPMG

2021,2020,2019
Illustrative disclosures to meet requirements of IFRS 17 and IFRS 9 for groups of insurance contracts accounted for under the premium allocation approach (the PAA) in IFRS 17.EYNovember 2020

Illustrative disclosures for Insurers for an annual period beginning on 1 January 2023

KPMG

September 2020
Prudential Authority Technical Report - Findings of the Prudential Authority survey on the implementation of IFRS 17: Insurance Contracts PA June 2022
IFRS 17: Disclosures prior to the 2023 year-end financial statements (considerations under IAS 8 and IAS 34) PwC March 2022
IFRS 17: Transition survey August 2021 PwC August 2021
IFRS 17: A closer look at the insurance contracts standard (June 2021) EY June 2021