Description: Calculating the risk adjustment confidence level disclosure required by IFRS 17 if the risk adjustment itself is calculated using a cost of capital approach

Description: This article discusses the possible factors that could impact shareholders' reported equity upon transition from IFRS 4 to IFRS 17. It classifies these factors in two categories: 'Factors Related to Insurer's Business and Accounting Practices up to the Transition Date' and 'Factors Related to Implementation of IFRS 17'. It also briefly discusses improvements that are expected in the financial statements from adopting IFRS 17.

Description: Registration form for 2020 SOA China IFRS 17 Virtual Seminar

Description: This article explains the issue causing from asset dependency discounting as required by IFRS 17, and proposed some possible methods to solve the issue.

Description: This article examines potential approaches to the calculation of the risk adjustment component, with a focus on a case study related to a UL product.

Description: International Financial Reporting Standards (IFRS) 17 Insurance Contracts Example

Description: The article discusses the critical role of Financial Planning and Analysis (FP&A) within insurance companies, particularly amidst changes in accounting regimes like USGAAP Long-Duration Targeted Improvements (LDTI) and International Financial Reporting Standard (IFRS) 17 and implications of these changes on FP&A activities.

Description: Feature article describing the issues reinsurers face when adopting IFRS 17 in regard to insurance contracts.

Description: This session will have two sections: General consideration of IFRS17 implementation for VA writers and reinsurers A case study of IFRS17 implementation for a reinsurer The first section will go over VFA and GM approaches that are available for VA writers. Both approaches have their own challenges. We will highlight some of the challenges and how to approach/overcome them. Additionally, we will discuss how hedging/ALM can help smooth the transition. The second section will go over the details of implementation process of a VA reinsurer. The case study will explore valuation challenges unique to reinsurers assuming business that would otherwise be valued under the VFA. It will also go over some of the modeling difficulties, project management, and database requirement.

Description: Key performance indicators (KPIs) are essential in order to monitor and communicate a life insurance companies’ financial results, and effectively manage the business. This presentation will illustrate how the currently used KPIs may develop and evolve with the adoption and implementation of IFRS 17. Will the IFRS 17 insurance revenue be an appropriate measure for growth? Will the profitability and new business value measures be different? The panelists will discuss the implications of IFRS 17 on the existing KPIs and the possible changes that may lay ahead