FI has adjusted the references in its regulations due to the new international accounting standards, IFRS 9 Financial Instruments and IFRS 15 Revenue from Contracts with Customers, and amended provisions regarding the bookkeeping obligation for foreign insurance providers' branches in Sweden.
The changes will enter into force on 1 October 2017. They will be applied to annual accounts, annual reports, consolidated reports and interim reports prepared for financial years starting on 1 January 2018 or later. amendments. 2017:17