Archive

UK GAAP could be aligned with IFRS 17 by the early 2030s

BDO's Mark Spencer says firms can begin preparing now for change in accounting standard

Countries delaying IFRS 17 implementation risk creating disaster, warns IASB chair

Andreas Barckow praises insurers for efforts in communicating accounting changes

LDTI helping clarify VA hedging strategies despite comparison difficulties

Rating agency Moody's analyses Q1 reports from four large variable annuity firms

L&G reveals latest IFRS 17 financials and PRT market activity

Shareholders' equity halved, but a £13.6bn CSM and RA created

Moody's flags issues for firms voyaging out for offshore life reinsurance

Moody's said the movement towards offshore business is a credit negative for life firms

Beazley shuns "two models" approach to IFRS 17 implementation

Specialty re/insurer will only use GMM, rather than simplified PAA

IFRS 17: simplifying accounting for multi-year reinsurance contracts

There are circumstances in which the Premium Allocation Approach can be used for multi-year reinsurance contracts, as Milena Lacheta explains

WTW unveils expanded IFRS 17 reporting offering

China Life sticks with VNB metric in IFRS 17 implementation

Follows trend for life insurers to provide continuation on key performance indicators

At least 14 EU firms to use IFRS 17 annual cohorts opt-out

KPMG analysis of IFRS 17 disclosures also covers discount rate and risk adjustment approaches