Accounting/tax IFRS


EU approves IFRS 9 delay for insurers

Separate UK adoption no longer needed

Standard Insurance chooses Moody's Analytics for IFRS 17

Moody's Analytics will support the South African insurer with the accounting standard

Large and small insurers reveal IFRS 17 approaches

InsuranceERM and Insurance Asset Risk to host Asia-Pacific webinar series

Regulation and data are biggest IFRS 17 challenges for East African insurers

Though more than half are confident they will meet IFRS 17 deadline

Actuaries should have statutory role in IFRS 17 accounting, says AAE

Association calls for co-operation with auditors to define statutory framework

Operating profit and combined ratio are priorities for IFRS 17 KPIs

Key performance indicators need to be settled by Q2 2022, says Aviva's Clube

UK's FRC consults on IFRS 9 delay

Consultation runs until 10 November

3Blocks launches IFRS 17 machine learning software

Tool offers flexibility to arrange data by different levels of granularity

Non-life insurers describe key IFRS 17 challenges in free report from InsuranceERM

Insurers, supervisors and consultants discuss interpretation and implementation of the accounting standard

FASB agrees to delay LDTI by one year

Consultation received overwhelming support for deferral


IFRS 17 confidence level disclosure: ultimate run-off vs one year

Cintia Cheong explores why insurers face a tricky choice between the two different time horizons for the confidence level disclosure of the IFRS 17 risk adjustment

IFRS 17's neglected questions: the risk adjustment and confidence levels

Andries Beukes discusses with Cintia Cheong the findings of an investigation into how insurers are planning to calculate their IFRS 17 risk adjustment and confidence level

IASB issues final version of IFRS 17

The deferral of implementation to 2023 and the reinsurance accounting changes are most welcomed by insurers. Cintia Cheong reports

The key decisions in Samsung Life's journey to IFRS 17 implementation

Samsung Life's Jeong Hyeok Park and Deloitte Korea's Byoung Shin tell Cintia Cheong how the insurer is implementing the new accounting regime and what they make of the recent amendments to the standard

Choosing KPIs for IFRS 17

IFRS 17 is bringing a fundamental change in the accounting of re/insurance contracts for more than a thousand insurance entities around the world. Milena Lacheta and Wijdan Yousuf explain what analysts, rating agencies and auditors are thinking about measuring performance under the new standard

Actuarial recruitment: a pause for the pandemic

Cintia Cheong reports on the how the actuarial job market in the UK is faring amid the coronavirus pandemic, the IR35 tax changes and the implementation of IFRS 17