Archive

  • Spelling out concerns with IFRS 17 reinsurance accounting

    22 August 2019

    The IASB has revised the insurance contracts accounting standard to minimise mismatches in reinsurance accounting. This may be good news for primary firms and reinsurers, but other challenges remain, as Cintia Cheong reports

  • Efrag urges IASB to reconsider IFRS 17 annual cohorts requirements

    16 July 2019

    EU group gives preliminary response to IASB’s consultation

  • Annual cohorts dominate EU debate on IFRS 17 endorsement

    10 July 2019

    Efrag's preliminary discussions on proposed amendments to IFRS 17 reveal growing support to revise the approach to grouping of insurance contracts. Cintia Cheong reports

  • IFRS 17 consultation expected on 26 June

    21 June 2019

    Proposed amendments are narrow but provide meaningful changes, says IASB

  • Efrag quizzes insurers on IFRS 9 hedge accounting

    14 June 2019

    Questionnaire forms part of IFRS 17 endorsement process

  • IFRS 17 treatment of investment return service likely to attract criticism

    07 June 2019

    IASB answers Efrag's burning questions ahead of consultation

  • IASB improves IFRS 17 treatment of deferred annuities

    17 May 2019

    Consultation period cut to 90 days; description of mutual insurers remain but with footnote added

  • Decoding IFRS 17 from an investment perspective

    30 April 2019

    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

  • Getting IFRS 17 ready for lift off

    16 April 2019

    Despite the recent efforts by the IASB in proposing several changes to ease the implementation of IFRS 17, the new accounting standard for insurance contracts, some in the industry believe more needs to be done. Cintia Cheong rounds up the latest developments on IFRS 17 and the outstanding issues until its launch

  • Europe's IFRS 17 advisor appoints new chiefs

    22 March 2019

    Chiara Del Prete and Saskia Slomp replace Andrew Watchman from April