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Commission Regulation (EU) No 2022/1491 of 8 September 2022

The Commission Regulation (EU) No 2022/1491 of 8 September 2022, published in the Official Journal of the European Union L 234 on 9 September 2022, adopts amendments to IFRS 17 Insurance contracts.

The amendment to the transition requirements in IFRS 17 allows companies to overcome one-time classification differences of comparative information of the previous reporting period upon initial application of IFRS 17 and IFRS 9 Financial Instruments.
Companies can apply the amendment only on initial application of IFRS 17 Insurance Contracts and IFRS 9 Financial Instruments

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