IFRS 17 is effective for annual reporting periods beginning on or after 1 January 2021 with earlier application permitted as long as IFRS 9 and IFRS 15 are also applied. Insurance contracts combine features of both a financial instrument and a service contract. In addition, many insurance contracts generate cash flows with substantial variability over a long
Download this article in PDF format. For an adequate Project management, it must be delivered on time, comply with the budget and scope of the Project, as well as deliver projects satisfactorily to the client’s requirements..