ESMA makes recommendations for disclosures of expected impacts of IFRS 17 application
        
    
            
                ESMA Guidelines and Recommendations
            
    
    
            
            
    
        
            Date:
            
                19 May 2022
            
        
            On 13 May 2022, the European Securities and Markets Authority (ESMA) issued a 
Public Statement on the 
Transparency on implementation of IFRS 17 Insurance Contracts.