The Essentials aims to increase investors' awareness of IFRS® Standards and to enhance insights drawn from information in financial statements prepared using IFRS Standards.
Each Essentials issue aims to provide an overview of how a specific Standard is relevant to financial-statement analysis.
IFRS 17 Insurance Contracts introduces fundamental changes to insurance accounting for some insurers.
In this issue of The Essentials we translate the existing terminology and metrics into the language of IFRS 17 to help investors adapt to the changes.
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