Scope

Insights into IFRS 17

The articles in our ‘Insights into IFRS 17’ series explain the key features of the Standard and provide insights into their application and impact. This article explains the objective and scope of IFRS 17.

Sarah Carroll
| 1 min read | 05 Aug 2026

Initial recognition and measurement

Insights into IFRS 17

This Insight covers Step 1 of IFRS 17, and explains how to identify a contract with a customer.

Sarah Carroll
| 1 min read | 10 Sep 2025

Subsequent measurement

IFRS 17

This Insight covers the objective and scope of IFRS 15.

Sarah Carroll
| 1 min read | 10 Sep 2025
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