Archive

  • 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

  • Reviewing the initial IFRS 17 disclosures

    23 March 2023

    With less than two months until the first insurers begin reporting under the IFRS 17 accounting standard, Christopher Cundy talks to WTW's Kamran Foroughi about what picture is emerging

  • Judges' award for contribution to the industry: David Otudeko

    02 March 2023

    Winner of the 2023 InsuranceERM UK & Europe judges' award, David Otudeko, talks to Christopher Cundy about his rollercoaster year

  • 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

  • InsuranceERM's top stories of 2022

    30 December 2022

    Christopher Cundy, Ronan McCaughey, Sarfraz Thind, Paul Walsh and Joshua Geer review the key developments that shaped the insurance market in 2022 - and share their outlooks for 2023

  • 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

  • GCC insurers find the positives in IFRS 17 implementation

    19 September 2022

    IFRS 17 compliance is tougher for insurers in emerging markets such as the Gulf Cooperation Council. Despite the challenges, the sector is optimistic about potential benefits, as Joshua Geer reports

  • LDTI: beneath the headlines

    02 September 2022

    The biggest US insurance accounting change in decades is causing some startling impacts on financial metrics, but the likely effects of LDTI are not troubling many. Sarfraz Thind reports