IFRS 17: Insurance Contracts
Comprehensive accounting model for insurance contracts.
Pourquoi IFRS 17 est important
Applies to Canadian insurers and any issuer with material insurance contract activity. Implementation has been a generational change.
Référentiel: International Financial Reporting Standards (IFRS)
IFRS are issued by the IFRS Foundation and used by Canadian publicly accountable enterprises as required by Part I of the CPA Canada Handbook. Auditors test whether the financial statements comply with IFRS as issued by the IASB.
Source principale: IFRS Foundation
Questions fréquentes
Qu'est-ce que IFRS 17 ?
Comprehensive accounting model for insurance contracts.
Pourquoi IFRS 17 est-il important pour un audit ?
Applies to Canadian insurers and any issuer with material insurance contract activity. Implementation has been a generational change.
À quel référentiel appartient IFRS 17 ?
IFRS 17 relève de : International Financial Reporting Standards (IFRS). IFRS are issued by the IFRS Foundation and used by Canadian publicly accountable enterprises as required by Part I of the CPA Canada Handbook. Auditors test whether the financial statements comply with IFRS as issued by the IASB.
Normes connexes — International Financial Reporting Standards (IFRS)
Voyez comment Auditus vérifie IFRS 17
Auditus.ai exécute des mandats PCAOB, ISA et NCA de bout en bout et cite la norme exacte derrière chaque constatation, y compris IFRS 17.