Exposure Draft of the Proposed International Actuarial Note (IAN) 100
on Application of IFRS 17 Insurance Contracts


Attached (below) is an exposure draft (ED) of the International Actuarial Note (IAN) on Application of
IFRS 17 Insurance Contracts. The ED has been drafted by the Education and Practice (E&P)
Subcommittee of the Insurance Accounting Committee (IAC) of the International Actuarial Association
(IAA). The IAN is educational, and is not intended to be authoritative