Description: As IFRS 17 Insurance Contracts casts its net wide, reinsurers find themselves sailing toward new horizons of financial reporting. The transition to IFRS 17 is not just a regulatory compliance exercise but a transformational journey that reshapes the financial reporting landscape for reinsurers. The enhanced disclosure requirements, the granular contract-level accounting, and the measurement consistency across different reinsurance contracts promise to unveil a clearer financial picture. Yet, these new reporting waters could be choppy, demanding a sturdy understanding and application of IFRS 17's principles. This article describes benchmarking of IFRS 17 information provided at HY 2023 for four reinsurers.

Description: This article highlights some key implications for reinsurance contract held and loss-recovery component IFRS 17.

Description: Over the years I have come to believe that the nature vs nurture debate is fundamentally flawed, in that it tends to exclude an increasingly important third influence: culture.

Description: Read the Quo Vadis Reinsurance.

Description: Discussion of FAS 133 Implementation Issue B36 relating to the implications for the financial reporting of modco and similar reinsurance treaties where the assuming company assumes some investment risk from assets still owned by the ceding company.

Description: Discussion of organizations that influence reinsurance regulations

Description: Feature article discussing what’s to transpire at the upcoming Canadian reinsurers industry meeting.

Description: September 2015 Reinsurance News

Description: In 2014, the SOA Product Development and Reinsurance Sections, along with the Committee for Life Insurance research engaged Reinsurance Group of America to undertake a research project on term conversion experience.