In this Exposure Draft, the International Accounting Standards Board (Board) proposes to amend the IFRS Taxonomy for IFRS 17 Insurance Contracts. IFRS Taxonomy updates reflect new IFRS Standards and amendments to Standards issued by the Board, allowing entities that report electronically using the latest Standards to do so without creating their own taxonomy concepts. The updates may also include technical updates, new common practice elements or general taxonomy improvements. This amendment propose to include the disclosure requirements of IFRS 17 Insurance Contracts in the IFRS Taxonomy for the electronic reporting of financial statements.
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