This is still valid material. The definition of non-deferrable commission is on page 61 of Section VI of the detailed instructions:
Note that the the referenced wiki article "CCIR.ARinstr" was the pre-IFRS17 version of the annual statement instructions, but some of the material does carry over to the IFRS17 environment.
Comments
@graham could you confirm?
This is still valid material. The definition of non-deferrable commission is on page 61 of Section VI of the detailed instructions:
Note that the the referenced wiki article "CCIR.ARinstr" was the pre-IFRS17 version of the annual statement instructions, but some of the material does carry over to the IFRS17 environment.