IFRS 17: every control, and what you already have

63 controls 10 frameworks share controls with it International (IFRS Foundation) verified against its source document

Every control below is one this framework asks for. The right hand column counts how many other frameworks in our corpus carry the same control, which is the difference between doing this work once and doing it again for the next standard.

IFRS 17 Insurance Contracts Evidence & Implementation Kit

63 controls is the documentation set somebody has to write. This is that set, already written: an adopt-ready artifact for every control in policy and procedure text you edit rather than draft, and the evidence checklist an auditor asks for against each.

See what is in it, $249

The same set every buyer of this kit receives. Nothing here is produced on request.

What you already have

Frameworks whose controls overlap this one, most first. If you run any of them, the count is roughly what you have already evidenced.

If you run	Shared controls
APRA CPS 230 Operational Risk Management	1	measure it →
Bank Secrecy Act / Anti-Money Laundering (BSA/AML)	1	measure it →
Florida Digital Bill of Rights (FDBR)	1	measure it →
FTC GLBA Safeguards Rule (16 CFR Part 314)	1	measure it →
India CERT-In Cyber Security Directions 2022	1	measure it →
Nevada Gaming Control Board Cybersecurity Requirements	1	measure it →
UAE Virtual Asset Regulatory Authority (VARA) Regulations	1	measure it →
US Gramm-Leach-Bliley Act (GLBA)	1	measure it →
Authorised Economic Operator (AEO) Programmes	1	measure it →
IAIS Insurance Core Principles (ICPs)	1	measure it →

Every control

Code	Control	Also in
`IFRS17-Disclosure-Amounts-Risks-DataQuality-Granularity`	IFRS 17 - Disclosure + Objectives + Amounts Recognised + Significant Judgements + Nature and Extent of Risks + Data Quality + Granularity (Paragraphs 93-132)	8
`IFRS17-GMM-BBA-FulfilmentCashFlows-Discount-RiskAdjustment-CSM`	IFRS 17 - General Measurement Model (GMM/BBA) + Fulfilment Cash Flows + Discount Rates + Risk Adjustment + Contractual Service Margin (CSM) (Paragraphs 32-52)	0
`IFRS17-Governance-Controls-Coord-SolvencyII-IAIS-EIOPA-NAIC-PRA-APRA`	IFRS 17 - Governance + Internal Controls + Coordination with Solvency II + IAIS + EIOPA + NAIC + PRA + APRA + 2024-2025 Pipeline	0
`IFRS17-PAA-PremiumAllocationApproach-Eligibility-Simplified-1Year`	IFRS 17 - Premium Allocation Approach (PAA) + Eligibility + Simplified Approach + 1-Year Coverage + Liability for Remaining Coverage (Paragraphs 53-59)	0
`IFRS17-Presentation-StatementFinancialPosition-Performance-Revenue`	IFRS 17 - Presentation + Statement of Financial Position + Statement of Financial Performance + Insurance Revenue + Insurance Service Result + Insurance Finance Income/Expense (Par	0
`IFRS17-Recognition-LevelOfAggregation-Portfolio-AnnualCohorts`	IFRS 17 - Recognition + Level of Aggregation + Portfolio + Annual Cohorts + Onerous Contract Identification (Paragraphs 14-24)	0
`IFRS17-Scope-IASB-2017-2023-ReplacesIFRS4-Coord-IFRS9-15-Solvency2`	IFRS 17 - Scope + IASB Issuance May 2017 + Effective 1 January 2023 + Replaces IFRS 4 + Transition + Coordination with IFRS 9 + IFRS 15 + Solvency II	0
`IFRS17-VFA-DirectParticipating-Reinsurance-Modifications-Derecognition`	IFRS 17 - Variable Fee Approach (VFA) for Direct Participating Contracts + Reinsurance Held + Contract Modifications + Derecognition (Paragraphs 60-77)	2
`1-2`	Objective and the contract as the unit of analysis	0
`10-13`	Separating components from an insurance contract	0
`106-109A`	Analysis of revenue, effect of new contracts, and expected margin release	0
`110-113`	Insurance finance income or expenses and direct participation disclosures	0
`114-116`	Transition amounts	0
`117-120`	Significant judgements: methods, inputs, risk adjustment confidence level and yield curves	0
`121-126`	Nature and extent of risks: exposures, management and the regulatory framework	0
`127`	Concentrations of risk	0
`128-129`	Sensitivity analysis for insurance and market risks	0
`130`	Claims development	0
`131-132`	Credit risk and liquidity risk	0
`14-24`	Level of aggregation: portfolios, the three groups and annual cohorts	0
`25-28`	Recognition of a group of insurance contracts issued	0
`28A-28F`	Insurance acquisition cash flows: allocation, asset, derecognition and impairment	0
`29-31`	Which measurement requirements apply; foreign currency; no own credit risk	0
`29-52`	Measurement under the general model	0
`3-8A`	Scope: contracts covered, exclusions and the irrevocable elections	0
`32`	Measurement on initial recognition: fulfilment cash flows plus the contractual service margin	0
`33-35`	Estimates of future cash flows and the contract boundary	0
`36`	Discount rates	0
`37`	Risk adjustment for non-financial risk	0
`38-39`	Contractual service margin on initial recognition	0
`40-42`	Subsequent measurement: liability for remaining coverage and liability for incurred claims	0
`43-46`	Contractual service margin at the end of the period: contracts without and with direct participation features	0
`47-52`	Onerous contracts and the loss component	0
`53-54`	Eligibility for the premium allocation approach	0
`53-59`	Premium allocation approach	0
`55-56`	Liability for remaining coverage under the premium allocation approach	0
`57-59`	Onerous groups and the liability for incurred claims under the premium allocation approach	0
`60-62A`	Reinsurance contracts held: aggregation and recognition	0
`60-77`	Reinsurance contracts held, investment contracts with discretionary participation features, modification and derecognition	0
`63-68`	Reinsurance contracts held: measurement, net cost or gain, loss recovery	0
`69-70A`	Premium allocation approach for reinsurance contracts held	0
`71`	Investment contracts with discretionary participation features	0
`72-73`	Modification of an insurance contract	0
`74-77`	Derecognition	0
`78-79`	Presentation in the statement of financial position	0
`78-92`	Presentation	0
`80-82`	Disaggregation in the statement(s) of financial performance	0
`83-86`	Insurance service result: revenue, service expenses and reinsurance presentation	0
`87-92`	Insurance finance income or expenses and the other comprehensive income option	0
`9`	Combination of insurance contracts	0
`93-132`	Disclosure	0
`93-96`	Disclosure objective, level of detail and aggregation	0
`97-105B`	Reconciliations of contract balances and the premium allocation approach disclosures	0
`A`	Appendix A: defined terms	0
`B`	Appendix B: application guidance	0
`C`	Effective date and transition (Appendix C)	0
`C1-C2`	Effective date, date of initial application and transition date	0
`C20-C24B`	Fair value approach	0
`C25-C28`	Comparative information	0
`C29-C33`	Redesignation of financial assets on initial application	0
`C3-C5B`	Retrospective application and when the alternatives may be used	0
`C6-C19A`	Modified retrospective approach	0
`D`	Appendix D, withdrawal of IFRS 4, and the amendment status	0

Tell me when IFRS 17 files something new

One email when a public company newly discloses something this framework governs, naming the company and what our corpus says it puts in scope. Nothing else, and one click to stop.

What this page is

A control-level reference for IFRS 17, drawn from our framework corpus. Control codes and titles are references to the standard, not reproductions of it. The overlap counts and the auditor artefacts are our own work and are the part you will not find elsewhere.

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