Accounting/tax IFRS
News
IASB to review contract aggregation in IFRS 17
Insurers could present contracts at portfolio level instead of group level
Analysts concerned by optionality in IFRS 17
But they hope comparability will improve in future, says KPMG
Moody's Analytics and Oliver Wyman team up on IFRS 17
Deal combines actuarial expertise with technology to help insurers transition to new standard
Australian watchdog warns against IFRS complacency
Monitoring adherence to accounting standards in financial reports to be key task for regulator
Willis Towers Watson to launch IFRS 17 software in 2019
Regulatory and other reporting requirements are driving the pace of change, says the broker
EU accounting advisors left baffled by IFRS 17 deferral
Eiopa conference: Bernardino welcomes IFRS 17 delay
US life capitalisation expected to remain strong says Moody's
Insurers maintain push for two-year IFRS 17 delay
IFRS 17 proposed deferral may disrupt Australia's prudential frameworks integration plans
IASB votes in favour of IFRS 17 delay
IASB to consider one-year delay to IFRS 17
Analysis
Profit emergence under IFRS 17: The Variable Fee Approach
Steven Morrison continues his series on profit emergence under IFRS 17 by considering financial risk and its impact on contracts with participation features – with a focus on the differences between the VFA and general measurement model, and the impact of risk mitigation
Candace Woods: engineering financial wellness
Prudential Financial's chief actuary talks to Christopher Cundy about her role in improving diversity, reforming its actuarial team and the regulatory challenges facing the insurer.
IFRS 17: A delay in the balance
Arguments are raging about whether implementation of the new insurance contracts accounting standard should be delayed. Cintia Cheong wraps up the latest developments in the long-running saga
InsuranceERM's Technology Guide 2018-19 is now live
Christopher Cundy introduces this year's guide to risk, capital and asset management software
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