68203

IFRS 17's second-order effects begin to crystalise

The insurance sector is beginning to look beyond the surface and understand what changes the IFRS 17 era will bring to business. Paul Walsh reports

67796

LDTI: beneath the headlines

The biggest US insurance accounting change in decades is causing some startling impacts on financial metrics, but the likely effects of LDTI are not troubling many. Sarfraz Thind reports

67700

IFRS 17: still waiting for disclosures

The IFRS 17 accounting standard is due to be implemented in five months' time, but many insurers are leaving it until the eleventh hour to reveal what impact the transition will have on their financial metrics. Christopher Cundy and Paul Walsh report

67395

IFRS IC likely to stand its ground on IFRS 17 annuity decision

Staff at the IFRS Interpretations Committee have backed the original decision on annuity accounting, going against the view of most stakeholders. Cintia Cheong reports

67042

LDTI takes a bite from insurer balance sheets

US insurers have begun disclosing the impact of 2023's new accounting standard, proving beyond doubt it will be one of the biggest shifts in accounting rules in years. Sarfraz Thind reports

66999

Annuity profits and RITC top concerns in UK's IFRS 17 endorsement

Despite overall support for adoption of IFRS 17, the UK Endorsement Board has received pushback from some stakeholders over a handful of issues. Cintia Cheong reports on the concerns

66850

QBE's Richard Rees: IFRS 17 is less of a leap for Australian insurers

The insurer's IFRS 17 technical lead in Europe tells Cintia Cheong why the insurer will have to prepare for three different accounting bases after Brexit and explains the unresolved issues with implementation

66802

Actuaries at a premium in UK's hot jobs market

The UK jobs market for actuaries is booming, but how has the Covid-19 pandemic changed the sector? Cintia Cheong reports on the latest UK actuarial recruitment trends

66707

InsuranceERM's top stories of the year

Christopher Cundy, Ronan McCaughey, Sarfraz Thind and Paul Walsh reveal the most-read stories that ran in 2021 and discuss why they will remain relevant in 2022

66403

UK annuity writers await crucial paper on IFRS 17 profit recognition

Cintia Cheong reports on how insurers and auditors are under pressure to reach a consensus on applying IFRS 17 to annuities - a decision that could seriously impact insurers' balance sheets