IFRS 17

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 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

IFRS 17 throws down technology challenge to insurers

There is no single technology vendor offering a solution to the recently announced accounting standard, IFRS 17, and several parts will have to be custom built, according to PwC's Richard Hart. He caught up with Christopher Cundy to talk about about the opportunities these challenges present and the strategies the industry is taking