IFRS 17
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
IFRS 17: global insurance bodies continue push for two-year delay
One-year deferral is not enough, say 11 insurance associations
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
Innovation drive set to increase UK life insurers' consultancy spending
EU accounting advisors left baffled by IFRS 17 deferral
Eiopa conference: Bernardino welcomes IFRS 17 delay
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
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