只聽過各國申請延期實施,還沒聽過有提早實施的. https://www.accaglobal.com/sg/en/member/discover/cpd-articles/corporate-reporting/insurersifrs17-cpd.html After nearly 20 years of discussion, the International Accounting Standards Board (IASB) published IFRS 17 on Thursday 18 May, 2017. Designed to achieve the goal of a consistent, principle-based accounting for insurance contracts, the new Standard requires insurance liabilities to be measured at a current fulfilment value and provides a more uniform measurement and presentation approach for all insurance contracts.
IFRS 17 supersedes IFRS 4 Insurance Contracts and related interpretations, and is effective for periods beginning on or after 1 January 2021, with earlier adoption permitted if both IFRS 15 Revenue from Contracts with Customers and IFRS 9 Financial instruments have also been applied.