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


IASB likely to support one-year deferral for IFRS 17

But two years are more realistic for some insurers, panellist argues


IASB to consider one-year delay to IFRS 17

Limiting deferral to one year could minimise disruption, it is argued


IFRS 17 implementation meeting postponed until April 2019

IFRS Foundation cites limited number of submissions as part of rationale


Moody's Analytics teams up with PwC to help insurers implement IFRS 17

Partnership offers systems, actuarial and accounting expertise to help beat deadline


IASB to discuss whether IFRS 17 re-opening is necessary "in coming months"

Board members urge any amendments to be narrow in scope


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


EU authorities tell Efrag to stop stalling on IFRS 17 - UPDATED

ESAs warn a delay in IFRS 17 would challenge coordination with IFRS 9


Eiopa on IFRS 17: generally positive but with reservations

EU insurance authority shares opinion on accounting standard and its interaction with Solvency II


Global insurers demand re-opening and delay to IFRS 17

Letter demonstrates importance and urgency to the matter, says Insurance Europe