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EFRAG issues the second and third of three background briefing papers on the requirements of IFRS 17. These papers consider the Release of the Contractual Service Margin and the Transition Requirements of IFRS 17. The first background briefing paper addressed the Level of Aggregation requirements.
The aim of these documents is to provide simplified information on controversial areas of IFRS 17 to enable constituents to understand the issues and be in a position to comment on EFRAG's draft endorsement advice.
IFRS 17 and release of the contractual service margin
IFRS 17 and transition