Superseded by IFRS 17: Insurance Contracts, para. C34, May 2017, for annual periods beginning on or after 1 January 2023. Earlier application is permitted, see App. C.
Introduction (paras. BC1-BC9)
| BC1 | |
| Background (para. BC2-BC5) | |
| Tentative conclusions for phase II (paras. BC6-BC9) | |