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AASB 17
Insurance Contracts
Operative Date
Reporting periods beginning on or after
1 July 2026
but before
1 January 2027
Amendments incorporated in this Version
AASB 2022-9 re Insurance Contracts in the Public Sector [PDF 1886kB]
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 518kB]
Basis for Conclusions on AASB 2022-8 re deferral of the operative date of AASB 17 for public sector entities [PDF 429kB]
Basis for Conclusions on AASB 2022-9 re modifications to AASB 17 for public sector entities [PDF 1455kB]
AASB 17 Transition Resource Group
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