As part of their implementation journey, preparers should consider the interrelationship between their current method and timing of reporting, and the requirements of IFRS 17. This EY (Ernst & Young) publication aims to help preparers navigate this journey and it includes considerations of “year-to-date” and “period-to-date” approaches and practical application of paragraph B137 of IFRS 17.
The GAAP Site
Find latest publication on US GAAP,IFRS and Canadian ASPE
The GAAP Site
Find latest publication on US GAAP,IFRS and Canadian ASPE