Lesson · IFRS 17
The CSM roll-forward under the GMM, step by step
A preview of this lesson in IFRS 17.
17 minutes Standard as at 19 October 2026
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IFRS and SAM, one requirement at a time
Each week you get the Institute's new articles: one requirement of IFRS 17, IFRS 9, IFRS 15, IFRS 18 or SAM, worked on a South African case. You start with the free IFRS 18 readiness checklist, ten areas to work through before IFRS 18 takes effect, each with its paragraph reference.