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

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

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