Archive

  • What Generali's CFO thinks about the hottest topics in insurance

    21 April 2026

    Following Cristiano Borean's appearance on InsuranceERM's In-Depth podcast, Joshua Geer summarises the CFO's views on the big themes shaping the sector, including AI and private capital

  • Swiss Re's Julien Descombes on life, health and IFRS

    18 February 2025

    The chief underwriting officer for life and health talks to Martin Assmann about the impact of adopting IFRS reporting and the trends in medicine and society to watch

  • Costa Rica's Tomás Soley: from regulatory zero to flourishing framework

    12 February 2025

    Costa Rica's insurance superintendent talks to Joshua Geer about how he built a regulatory framework from scratch and the importance of sustainability in the country's market

  • Reinsurance solutions for IFRS 17: overcoming challenges in earnings emergence

    03 January 2025

    Two years on from the introduction of the insurance contract accounting standard, the market is beginning to understand how reinsurance can be used to manage issues around volatility and emergence of profits, as Paul Sauvé explains

  • IFRS 18 accounting standard to reshape financial performance reporting

    31 October 2024

    New rules set to take effect in 2027, but won't be as disruptive for insurers as IFRS 17. Christopher Cundy and Ronan McCaughey report

  • Has IFRS 17 improved comparability and consistency? The jury is still out

    16 April 2024

    After more than two decades' work on IFRS 17, the industry is still unsure if the accounting standard has made things better. Joshua Geer reports

  • Auditors and insurers bond over IFRS 17 frustrations

    22 March 2024

    Auditors and insurers were never going to face an easy ride implementing IFRS 17. Both parties have detailed the challenges they faced over the last year and why they're not over yet. Paul Walsh reports

  • IFRS 17: simplifying accounting for multi-year reinsurance contracts

    22 May 2023

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

  • IFRS 17: where is the value, and was it worth it?

    06 April 2023

    The new insurance contracts accounting standard is costing billions to implement, but has it been worthwhile? Experts at InsuranceERM's IFRS 17 conference addressed this question, as Joshua Geer reports

  • IFRS 17 preparers and auditors sprint for the finish line

    04 April 2023

    With both insurers and auditors still learning about the new insurance contracts accounting standard, tensions are running high as reporting deadlines near. Christopher Cundy reports