IFRS 17

Analysis

16 April 2024

Has IFRS 17 improved comparability and consistency? The jury is still out

After more than two decades' work on IFRS 17, the industry is still unsure if the accounting standard has made things better. Joshua Geer reports
22 March 2024

Auditors and insurers bond over IFRS 17 frustrations

Auditors and insurers were never going to face an easy ride implementing IFRS 17. Both parties have detailed the challenges they faced over the last year and why they're not over yet. Paul Walsh reports
22 May 2023

IFRS 17: simplifying accounting for multi-year reinsurance contracts

There are circumstances in which the Premium Allocation Approach can be used for multi-year reinsurance contracts, as Milena Lacheta explains
06 April 2023

IFRS 17: where is the value, and was it worth it?

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
04 April 2023

IFRS 17 preparers and auditors sprint for the finish line

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

News

  • IFRS 17 may unlock fresh metrics for analysing insurers' growth, says KPMG

    19 April 2024

    It found insurers have reported a reduction in accounting mismatches under IFRS 17

  • Eiopa pinpoints IFRS 17's negative impact on shareholders' equity

    15 April 2024

    The authority's research is based on financial statements from 53 re/insurance groups across 17 EU member states

  • Late adjustments remain a pain point for IFRS 17 reporting

    28 March 2024

    Most surveyed insurers say they are "not fully satisfied" with current reporting systems

  • Insurance analysts' wish list to improve IFRS 17 disclosures

    21 March 2024

    Equity and credit analysts share views at InsuranceERM's Future of Financial Reporting conference

  • Categorising unit-linked business can cause IFRS 17 challenges

    19 March 2024

    Insights from InsuranceERM's IFRS 17 and financial reporting conference

  • Learn how to make IFRS 17 auditing a smooth process

    11 March 2024

    InsuranceERM's conference on 18 March in London will offer practical ways to improve accounting audits

  • Ten steps to help win an InsuranceERM Award

    05 March 2024

  • Aegon CFO predicts "pluses and minuses" around capital generation in 2024

    01 March 2024

    The Dutch insurer generated operating capital totalled €1.3bn last year

  • Winners of the InsuranceERM UK & Europe 2024 awards revealed

    29 February 2024

    Individuals, teams and companies recognised for risk management excellence

  • IFRS 17 Conference 2024: early bird ends on Friday

    12 February 2024

    The early bird for InsuranceERM's 'The Future of Financial Reporting for Insurers: IFRS 17 and Beyond' will end this Friday, so register now to save 20%. InsuranceERM subscribers receive a further 40% discount.

  • Proposed EU tax rules could muddy the waters for insurers navigating IFRS 17

    08 February 2024

    Insurance Europe shares its views on European Commission's proposal for a business tax framework

  • Fitch revises financial ratio definitions for IFRS 17 and LDTI

    12 January 2024

    Rating agency clarifies treatment of shareholders' equity, premium revenues and combined ratios

  • Irish re/insurers focus on op models and ESG reporting after IFRS 17

    18 December 2023

    Deloitte Ireland surveyed over 20 life and non-life re/insurers in Ireland to assess the market's IFRS 17 journey

  • Swiss Re unveils IFRS targets for 2024 ahead of switch from US GAAP

    01 December 2023

    The Swiss reinsurer will transition to the accounting standard on 1 January 2024

  • Seven areas to focus on for year-end IFRS 17 reporting

    30 November 2023

    PwC lists what insurers should be doing as they prepare for YE23 reporting

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