Accounting/tax IFRS
News
Efrag avoids discussion on IFRS 17 implementation timelines
TEG members reluctant to vote on remaining issues
Berkshire Hathaway's underwriting result rebounds
Recovery mainly comes from favourable US tax cut
Swiss Re seeks to list ReAssure in 2019
First-half net profits fall by 17%
IFRS 17 presents data integration challenge "more than anything else"
No one-size-fits-all solution for upgrading technology, Deloitte expert says
Hiscox profits rise as premiums increase all round
Major reallocation of investment portfolio
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US Treasury urged to clarify tax status for non-US insurers
Nine out of 10 confident to meet IFRS 17 deadline, survey finds
Efrag decision will influence global IFRS 17 deadline
CFOs highlight IFRS 17 threat to traditional reinsurance
IFRS 17 implementation costs average €160m per insurer, say CFOs
Efrag to consider extension to IFRS 17 consultation
Analysis
Efrag makes preliminary call on IFRS 17 issues and timeline
The EU accounting standards advisory body has acknowledged the "very challenging" implementation timelines for IFRS 17 and shared its thoughts on other potential problems with the incoming standard for insurance contracts. Cintia Cheong and Christopher Cundy report
IFRS 17 earnings recognition: challenges, opportunities and innovations
Luca Tres and Adam Robinson discuss IFRS 17 and its earning recognition criteria from a capital markets and insurance practitioner's perspective, and consider the challenges and the opportunities this presents
Mapfre's Antonio Huertas: there should be one global capital regime
Mapfre's chief executive tells Cintia Cheong about the challenges and risks at the top of the Spanish insurer's agenda, including underinsurance, Solvency II and IFRS 17
The thinking behind Milliman's Mind
Milliman launched its Mind solution for actuarial modelling at the start of this year. Christopher Cundy talks to the lead developer and one of the first users of the innovative solution that bridges the gap to the actuary's favourite tool, Excel
The challenge of constructing IFRS 17 discount rates
Nick Jessop discusses the permitted approaches for constructing insurance contract discount rates under the IFRS 17.
Risk and actuarial recruitment: boom time again
Wages in actuarial and risk management roles are going up, in large part because of the opportunities created by IFRS 17, the new insurance contracts accounting standard. Cintia Cheong reports
