Transition to IFRS 17
Moore Tajikistan’s team has the necessary experience and expertise and will provide you with comprehensive assistance and support in implementing and applying the new standards.
Auxiliary audit services
Transition to IFRS 17
IFRS 17 Insurance Contracts establishes a single model for recognising, measuring, presenting and disclosing information about insurance contracts. The model recognises that the key characteristics of insurance contracts are that they combine certain characteristics of both financial instruments and service contracts and that they may generate cash flows that vary significantly over time.
The scope of the standard includes entities that enter into insurance contracts, enter into or operate reinsurance contracts, or enter into investment contracts that contain discretionary participation arrangements.
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