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IFR Bulletin 10 | 2020

01 heinäkuuta 2020

IFR Bulletin keskittyy kansainvälisen raportoinnin viimeisimpiin kehitysaskeliin. Lisää IFRS-aiheisia julkaisuja löytyy täältä.

IFR Bulletin 10 | 2020

In this issue:
IASB Issues Amendments to IFRS 17, Insurance Contracts

Clarifications of and modification to the requirements of IFRS 17: The following issue summarises the major changes to IFRS 17, however, it does not include every amendment made. Included in these amendments is the deferral of the effective date of IFRS 17 to 1 January 2023, two years later than the original effective date. To coincide with this timing, the mandatory effective date for entities that have elected to defer IFRS 9 has been extended to 1 January 2023 as well.