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IFRS Foundation

IFRS Foundation

This is the official YouTube channel for the IFRS Foundation. . The IFRS Foundation is a not-for-profit, public interest organisation established to develop a single set of high-quality, understandable, enforceable and globally accepted accounting and sustainability disclosure standards—IFRS Standards—and to promote and facilitate adoption of the standards.. IFRS Standards are set by the IFRS Foundation’s two standard-setting bodies, the International Accounting Standards Board (IASB) and th

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  1. 1 | IASB Chair Andreas Barckow discusses IFRS 17 becoming effective on 1 January 2023 00:01:19
  2. 2 | Amendments to IFRS 17: Introducing the amendments 00:15:39
  3. 3 | Introducing IFRS 17 00:45:56
  4. 4 | Scope of IFRS 17 00:14:58
  5. 5 | IFRS 17: What are the measurement essentials for insurance contracts? [Part 1 of 2] 00:20:04
  6. 6 | IFRS 17: What are the measurement essentials for insurance contracts? [Part 2 of 2] 00:16:56
  7. 7 | IFRS 17: Simplified accounting for contracts with short coverage periods [Part 1 of 2] 00:15:02
  8. 8 | IFRS 17: Simplified accounting for contracts with short coverage periods [Part 2 of 2] 00:18:29
  9. 9 | IFRS 17: Reinsurance Contracts held 00:28:59
  10. 10 | IFRS 17 Core requirements: Recognition and derecognition 00:20:40
  11. 11 | IFRS 17: Transition to IFRS 17 - Overview [Part 1 of 2] 00:33:17
  12. 12 | IFRS 17: Transition to IFRS 17 - Deep dive [Part 2 of 2] 00:27:17
  13. 13 | IFRS 17 Core requirements: Level of aggregation [Part 1 of 2] 00:26:39
  14. 14 | IFRS 17 Core requirements: Level of aggregation [Part 2 of 2] 00:09:41
  15. 15 | IFRS 17: Recognising the contractual service margin in profit or loss 00:20:35
  16. 16 | IFRS 17: Insurance contracts with participation and other features [Part 1 of 2] 00:19:22
  17. 17 | IFRS 17: Insurance contracts with participation and other features [Part 2 of 2] 00:26:29
  18. 18 | IFRS 17 for Investors 01:16:02
  19. 19 | IFRS 17: One-page accounting model 00:06:04
  20. 20 | Amendments to IFRS 17: part 1 00:28:19
  21. 21 | Amendments to IFRS 17: part 2 00:19:59
  22. 22 | Overview of Exposure Draft: Amendments to IFRS 17 00:24:54
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    05-09-2024
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    02-07-2024
    IFRS 17 implementation support

    IFRS 17 Insurance Contracts was issued by the International Accounting Standards Board on 18 May 2017. In June 2020, the Board issued some amendments to IFRS 17, including a deferral of the mandatory effective date of IFRS 17 by two years so that entities are now required to apply IFRS 17 for annual reporting periods beginning on or after 1 January 2023.
    Some webcasts relating to the activities to support implementation of the Standard, which are listed on this page, have been developed in the context of IFRS 17 as issued in May 2017. The webcasts relating to the amendments to IFRS 17 provide information about the changes to IFRS 17 finalised in June 2020.