62442

Figuring out profit emergence under IFRS 9 and IFRS 17

Gavin Conn and Steven Morrison examine how the choice of liability discount rate affects the expected profit emergence and earnings volatility under IFRS 9 and IFRS 17

62429

Three quarters of insurers budget IFRS 17 and 9 separately

More than half implement the accounting standards separately

62428

IASB urges insurers not to duplicate governance in IFRS 17

Systems should be as consolidated as possible, says Darrel Scott

62420

IFRS 17 treatment of investment return service likely to attract criticism

IASB answers Efrag's burning questions ahead of consultation

62400

Why South Korea leads the way on IFRS 17

South Korea has pioneered the adoption of the new accounting standard for insurance contracts, as well as coping with preparations for a new capital standard at the same time. Martin Sarjeant explains how

62392

FIS launches Enterprise Accounting System for IFRS 17

Vendor extends Prophet to fill the gap between actuarial and finance systems

62351

IFRS 17 will expose insurers' weak balance sheets in some jurisdictions

But Moody's says IFRS 17 is unlikely to alter its view of insurers' credit ratings

62349

"Cut the reserves until they squeal"

Christopher Cundy comments on the lessons that should be learned from the accounting and actuarial scandal at UK-based Equity Red Star’s Syndicate 218

62348

IASB improves IFRS 17 treatment of deferred annuities

Consultation period cut to 90 days; description of mutual insurers remain but with footnote added

62291

Moody's Analytics partnership targets IFRS 17 opportunities in Africa

The data and technology provider has partnered with a South African consultancy