EAA Web Session: IFRS 17: Scope and Unit of Account
Kurzbeschreibung: As first step in applying IFRSs to contracts which potentially might qualify to be in the scope of IFRS 17, it is necessary to identify the potential unit of account under IFRS 17, as referred to as “contract” under IFRS 17, which is the basis of considering whether it is within the scope of […]