IFRS 17 Insurance Contracts: Exposure Draft

Public consultation on HM Treasury proposals for the application of IFRS 17 Insurance Contracts across Central Government:

• the document contains HM Treasury proposals for implementing a new International Financial Reporting Standard across Central Government

• its publication forms part of due processes for such changes

• it is a technical document that gives an overview of the new standard and matters relating to its application across Central Government

• it invites comment from interested parties on the proposed approach