Audit
IFRS 17 - Impact on non-insurance entities
Scope of the Standard and situations where a contract issued by a non-insurance entity may fall within that scope.
This illustrative set of interim financial statements sets out good practice in the application of the presentation and disclosure requirements of IFRS for companies preparing condensed interim financial statements for a six month accounting period beginning on 1 January 2015. It reflects changes in IFRS that are effective for the year ending 31 December 2015.