| Committee | Accounting Standards Board |
| Topic | Publication |
| Release Date | July 2026 |
| Pages | 190 |
| Views | 163 |
Publication Summary
This Volume explains the significant requirements of the Standard relating to therecognition of insurance contracts, detailed measurement principles under the General Measurement Model
(GMM), reinsurance contracts held, derecognition of insurance contracts, transition to Ind AS 117 and the
interaction of Ind AS 117 with other Indian Accounting Standards.
