Superseded by IFRS 17: Insurance Contracts, para.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.
Scope (paras. BC10-BC76)
| BC10 | |
| Definition of insurance contract (paras. BC11-BC60) | |
| Scope exclusions (paras. BC61-BC76) | |