IFRS 17-disaggregation of finance expense

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RAMACHANDRAN
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Joined: 12 Sep 2023, 06:52

IFRS 17-disaggregation of finance expense

Post by RAMACHANDRAN »

Often, it is stated that under IFRS 17, if OCI option is exercised for disaggregation of finance expense, effect of change in discount rate and other financial assumptions is recognised in OCI. Now, in a case involving paragraph B131 of IFRS 17, how this is achieved for effect of change in other financial assumptions? [Effect of change in discount rate is automatic and hence is not an issue]. Thanks.
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