Identify differences between IFRS 17 and current CIA practice regarding contract boundary
Is this battle card comparing IFRS 17 vs IFRS 4 or is it comparing IFRS 17 vs CIA? The question says CIA, but the answer all makes comparison against IFRS 4?
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Is this battle card comparing IFRS 17 vs IFRS 4 or is it comparing IFRS 17 vs CIA? The question says CIA, but the answer all makes comparison against IFRS 4?
Comments
During IFRS4, the recommendations used to be prescribed by the CIA. So yes CIA refers to IFRS4