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  1. Home
HMRC internal manual

Life Assurance Manual

From:
HM Revenue & Customs
Published
5 August 2019
Updated:
21 November 2023 - See all updates
  1. Back to contents

LAM16000 - IFRS 17 Transitional Provisions

  1. LAM16010
    Overview: SI2022/1165
  2. LAM16020
    Calculation, trading apportionment and treatment of the transitional amount: SI2022/1165/Regulations 3-6
  3. LAM16030
    Calculation of the IFRS 17 tax transitional amount: Example
  4. LAM16040
    Transfers of business and cessation: SI2022/1165/Regulations 7-9
  5. LAM16050
    Moving from one accounting standard to another
  6. LAM16060
    Other accountancy related issues
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