IASB Resources

IASB Educational material

No.	Document	Date published
1.	IFRS 17 Pocket Guide on reinsurance contracts held	July 2018
2.	Reinsurance contracts held: example of proportionate reinsurance coverage	July 2018
3.	Insurance contracts issued by mutual entities	July 2018
4.	Premium Allocation Approach: an example with comparison to existing accounting practice	June 2018
5.	The accounting model explained on one page	January 2018

Investors Educational Material

No.	Document	Date published
1.	IFRS 17 for investors	July 2020
2.	Insurance Contracts - Accounting to reflect economics	April 2018
3.	The Essentials—Busting insurance jargon	September 2017

Educational webcasts and webinars

No.	Document	Date published
1.	The accounting model explained in one page	July 2020
2.	Amendments to IFRS 17: requirements other than transition	July 2020
3.	Amendments to IFRS 17: transition requirements	July 2020
4.	IFRS 17: Insurance contracts with participation and other features (Part 1)	July 2020
5.	IFRS 17: Insurance contracts with participation and other features (Part 2)	July 2020
6.	IFRS 17: Recognising the contractual service margin in profit or loss	July 2020
7.	IFRS 17 Core requirements: Level of aggregation (Part 1)	July 2020
8.	IFRS 17 Core requirements: Level of aggregation (Part 2)	July 2020
9.	IFRS 17: Transition to IFRS 17 – Overview (Part 1)	July 2020
10.	IFRS 17: Transition to IFRS 17 – Overview (Part 2)	July 2020
11.	IFRS 17 Core requirements: Recognition and derecognition	July 2020
12.	IFRS 17: Reinsurance Contracts held	July 2020
13.	IFRS 17: Simplified accounting for contracts with short coverage periods (Part 1)	July 2020
14.	IFRS 17: Simplified accounting for contracts with short coverage periods (Part 2)	July 2020
15.	IFRS 17: What are the measurement essentials for insurance contracts? (Part 1)	July 2020
16.	IFRS 17: What are the measurement essentials for insurance contracts? (Part 2)	July 2020
17.	Scope of IFRS 17	July 2020
18.	Introducing IFRS 17	July 2020

Transition Resource Group

The Board has undertaken several activities to support consistent application of the Standard, and has established a Transition Resource Group (TRG) . The purpose of the group is to:

provide a public forum for stakeholders to follow the discussion of questions raised on implementation; and
inform the Board in order to help the Board determine what, if any, action will be needed to address those questions. Possible actions include providing supporting materials such as webinars, case studies and/or referral to the Board or Interpretations Committee.

Access the latest summary of the implementation questions submitted to the TRG for consideration. The implementation questions are categorised under the following headings:

No.	Category
1.	Scope
2.	Level of aggregation
3.	Insurance acquisition cash flows
4.	Measurement—contract boundary
5.	Measurement—present value of future cash flows
6.	Measurement—risk adjustment for non-financial risk
7.	Measurement— contractual service margin
8.	Modification and derecognition
9.	Premium allocation approach
10.	Insurance contracts with direct participation features
11.	Reinsurance contracts held
12.	Investment contracts with discretionary participation features
13.	Business combinations and portfolio transfers
14.	Presentation in the statement of financial position
15.	Recognition and presentation in the statement(s) of financial performance
16.	Transition
17.	Interim financial statements
18.	Other