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Volume A - A guide to IFRS reporting Volume B - Financial Instruments - IFRS 9 and related Standards Volume C - Financial Instruments - IAS 39 and related Standards Volume D - IFRS 17 Insurance Contracts Illustrative financial statements for IFRS reporters Illustrative disclosures for insurers applying IFRS 17 Illustrative financial statements for banks

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Financial Reporting

Volume D - IFRS 17 Insurance Contracts

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Volume D - IFRS 17 Insurance Contracts

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How to use iGAAP Glossary of terms and abbreviations Principal authors and contributors Introduction to Volume D Recent Changes to Deloitte Guidance in Volume D D1 What is an insurance contract?D2 Scope of IFRS 17 D3 Level of aggregation D4 Recognition D5 Measurement at initial recognition D6 Subsequent measurement D7 Onerous contracts D8 Premium allocation approach D9 Reinsurance contracts held D10 Investment contracts with discretionary participation features D11 Modification of an insurance contract D12 Derecognition D13 Primary financial statements D14 Disclosure D15 Effective date and transition

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