Initial Application of MFRS 17 and MFRS 9 – Comparative Information (Amendment to MFRS 17 Insurance Contracts) – PDF
1. The MASB has issued Initial Application of MFRS 17 and MFRS 9—Comparative Information (Amendment to MFRS 17 Insurance Contracts).
2. The Amendment is limited to the transition requirements of MFRS 17 and has no effect on the Standard’s other requirements. Due to the differences in the transition criteria between MFRS 17 and MFRS 9 Financial Instruments, this might result in temporary accounting mismatches between financial assets and insurance contract liabilities in the comparative information presented when MFRS 17 and MFRS 9 are first applied.
3. MFRS 17, including this Amendment, is effective for annual reporting periods beginning on or after 1 January 2023.
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1. 马来西亚会计准则委员会（MASB）已经发布了 MFRS 17 和 MFRS 9 – 比较信息的初始应用（MFRS 17 保险合同的修正）。
2. 该修正案仅涉及 MFRS 17 在过渡时期的要求，不影响该准则的任何其他要求。鉴于马来西亚财务报告准则第17条和第9条金融工具过渡时期不同的要求，这可能会在初次应用马来西亚财务报告准则第17条和第9条时，呈现的比较信息造成金融资产 [financial assets] 和保险合同负债 [insurance contract liabilities] 之间出现暂时性的会计错配 [temporary accounting mismatches]。
3. MFRS 17，包括本修正案，在2023年1月1日或之后开始的年度报告期生效。
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