![Alternative CSM approach for IFRS 17](/upload_mm/1/0/9/cid3964_1716560582987_IFRS%20600921527_738x392.jpg)
Kennisbank
IFRS 17 Insurance Contracts is published by the
International Accounting Standards Board (IASB) in
May 2017. In November 2018, the IASB decided to
postpone the effective date with 1 year, from
1 January 2021 to 1 January 2022. I