IFRS 17: Investment Components and Other Non-Service Payments
The IASB issued 2017 the new comprehensive insurance accounting standard IFRS 17, with amendments issued in 2020. In line with IFRS 9, IFRS 17 does not permit to present receipts […]
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EAA Web Session: IFRS 17: Investment Components and Other Non-Service Payments
The needed identification of cash flows not related to services introduces new considerations in the accounting process. Those will be discussed and approaches to achieve an adequate reflection in presentation. […]