2017年5月18日IASB发布IFRS 17—保险合同，附件为准则，结论基础、释例、效果分析，计划摘要及反馈声明六个文件(pdf)

(1) IFRS 17 Insurance Contracts—specifies the requirements for the accounting for  insurance contracts.
(2) Basis for Conclusions on IFRS 17—summarises the Board’s considerations in developing  the requirements in IFRS 17.
(3) Illustrative Examples on IFRS 17—illustrate aspects of IFRS 17 but provide no  interpretative guidance.
(4) Effects Analysis on IFRS 17—describes the likely costs and benefits of IFRS 17.
(5) Project Summary of IFRS 17—provides an overview of the project to develop IFRS 17.
(6) Feedback Statement on IFRS 17—summarises feedback on the proposals that preceded IFRS 17 and the Board’s response.