IAS 34 interim reporting in 2023 – disclosures on IFRS 17 and IFRS 9

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EY Global CRS
10 May 2023 PDF
Subject IFRS technical resources
Categories Financial instruments Insurance Presentation of financial statements

This publication sets out the requirements in IAS 34 and analyses its application on the context of the disclosures of IFRS 17 and IFRS 9.

Insurers publishing interim financial statements in accordance with IAS 34 Interim Financial Reporting will prepare their first financial statements in compliance with IFRS 17 Insurance Contracts and, for many of them, IFRS 9 Financial Instruments during 2023.

This publication provides considerations for applying judgement in determining appropriate disclosure.

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