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Related documents

AASB 17

Insurance Contracts

Operative Date Reporting periods beginning on or after 1 January 2023 but before 1 July 2026

IASB Extras
IASB Illustrative Examples
IASB Basis for Conclusions
IFRS 17 Effects Analysis

IFRS IC Agenda Decisions
Various agenda decisions (latest dated October 2023)

AASB Extras
AASB 17, Appendix D -- Amendments to other Australian Accounting Standards [PDF 421kB]
Basis for Conclusions (AASB 17) [PDF 151kB]
Basis for Conclusions on AASB 2022-8 re deferral of the operative date of AASB 17 for public sector entities [PDF 75.1kB]
AASB 17 Transition Resource Group

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The AASB issues principles-based Australian accounting and external reporting standards and guidance that meet user needs and enhance external reporting consistency and quality.

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