The devil in the IFRS 17 detail of reinsurance indexation clauses

Published in: Reinsurance, Regulation, Accounting - tax, IFRS 17

Companies: Guy Carpenter

The wording used in reinsurance contracts could lead to a bumpy transition from IFRS 4 to IFRS 17. Vasilka Bangeova explains how one contract clause - indexation - might trip re/insurers up

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