Columnist of the Editor-in-Chief of Arts/New waves (Bkopleader) In IFRS 17, the company may use the premium distribution method to calculate insurance income and the company does not need to pay interest on the reserve to its customers, so that the company’s business income is in fact unchanged from the present time. Following the implementation of IFRS 17, services provided by insurance companies are divided into insurance services and investment services, with only insurance services fallin...