ABSTRACT
The European Union has published in the Official Journal as of 23 November 2021 the Commission Regulation (EC) N. 2021/2036 of 19 November 2021. This Regulation adopts IFRS 17 Insurance Contracts as published by the IASB in May 2017 – as well as subsequent Amendments to IFRS 17 – as published by the IASB in June 2020. However, the Regulation provides an optional exemption from applying the annual cohort requirement in IFRS 17 to certain specified contracts. This article lays out the steps of the endorsement process of IFRS 17 and the main aspects of the text of the Regulation.
KEYWORDS
IFRS 17, Insurance Contracts, Endorsement, European Union
Bonatto A., Brusatore M., Acunzo G. (2021). Il processo di endorsement nell'Unione Europea dell'IFRS 17, il nuovo principio contabile internazionale sui contratti assicurativi, RIREA, n. 3, pp. 381-388
