Decoding IFRS 17 from an investment perspective

30 April 2019

Published in: Risk, Risk management, Risk Models, Conduct risk, Corporate strategy, Capital management, Financial results, Reinsurance, Regulation, Accounting - tax, Investment, Investment risk - strategy, UK, Rest of Europe, ROW, IFRS 17

Companies: IFRS 17 Transition Resource Group, IASB, TRG, European Financial Reporting Advisors Group, Efrag

Efforts by the International Accounting Standards Board (IASB) to clarify the definition of investment components within an insurance contract have been welcomed by some stakeholders. However, others argue a new proposal from the board could spark confusion. Cintia Cheong explains