Archive

  • Investors "flying blind" on earnings during IFRS 17 transition, says Berenberg

    07 February 2023

    Bridge from IFRS 4 to IFRS 17 on 2023 earning missing until later this year

  • Moody's acknowledges IFRS 17 CSM has equity characteristics

    02 February 2023

    Rating agency proposes rule of thumb for including CSM in equity calculations

  • BMA publishes 2023 business plan

    26 January 2023

    Formalising DEI and ESG approaches are a key priority

  • Finding a consensus on IFRS 17 leverage ratios

    23 January 2023

    Some signs of agreement on how financial leverage will be presented under the new insurance contracts accounting standard are emerging, but options remain open, as Christopher Cundy reports

  • Generali calls for input on new disclosures under IFRS 9/17

    13 December 2022

    CFO Cristiano Borean says accounting alignment with Solvency II is "material benefit"

  • Transparency for life business is big win from IFRS 17, says Allianz CFO

    02 December 2022

    Giulio Terzariol says the change from IFRS 4 is positive

  • L&G's shareholders' equity will halve on IFRS 17 transition

    30 November 2022

    But CSM and risk adjustment will create £13.5bn stock of future profits

  • IFRS 17's second-order effects begin to crystalise

    23 November 2022

    The insurance sector is beginning to look beyond the surface and understand what changes the IFRS 17 era will bring to business. Paul Walsh reports

  • NN Group sees IFRS 17 discount rate methodologies aligning

    21 November 2022

    But parameters will differ, says Harm van de Meerendonk

  • Axa predicts stable shareholders' equity on transition to IFRS 17/9

    03 November 2022

    French insurer's approach to accounting standard aligns with Solvency II