[In June 2020, the Board amended IFRS 17 and replaced ‘non-insurance services’ with ‘services other than insurance contract services’ (see paragraphs BC283A-BC283J)]

(paragraphs 12 and B33-B35 of IFRS 17)

BC110 In principle, an entity should use similar principles to those in IFRS 15 to separate performance obligations to provide goods and non-insurance services [In June 2020, the Board amended IFRS 17 and replaced ‘non-insurance services’ with ‘services other than insurance contract services’ (see paragraphs BC283A-BC283J)] from the host contract, regardless of whether the host contract is within the scope of IFRS 17 or of IFRS 15. Accordingly, IFRS 17 requires entities to separate only the goods and services that are distinct from the provision of insurance coverage, [In June 2020, the Board amended IFRS 17 to require entities to separate only goods and services that are distinct from the provision of insurance contract services (see paragraphs BC283A-BC283J).] consistent with the separation criteria in IFRS 15.