Description: Update on IFRS 17 including news, how IFRS 17 is impacting companies financials, comparisons to LDTI, and KPIs.

Description: This article provides an overview on one of the most budget-, resource- and time-consuming components in an insurers’ IFRS 17 implementation journey in Asia – the Subledger implementation. This article covers the key functionalities of a subledger system, as well as the important lessons learned during the implementation processes.

Description: This article highlights some key implications for onerous contracts under IFRS 17.

Description: This article highlights some key implications for PAA and Related Disclosure Requirements under IFRS 17.

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

Description: This article is an abstract of the Deloitte whitepaper “Financial KPIs in the New World” that will be published in January 2023. It provides a market view of how the new Financial KPIs will be integrated in the insurers’ decision-making process and about the main challenges and opportunities for insurers’ management and external stakeholders in the jurisdictions that have adopted IFRS17 and in particular countries in the EMEA region.

Description: A roundtable discussion of the new international accounting standards and the possible implications for all insurers.

Description: Calls for volunteers to assist SOA with studying the impact of the IASB's issuance of its second of three pronouncements on how insurance contracts should be accounted for general accounting purposes.

Description: A Discussion Paper issued by the IASB in May 2007, contains the IASB’s preliminary views on the various recognition and measurement components considered in accounting for insurance contracts and identifies issues that are still under consideration. This article summarized the main proposals in the Paper and emphasizes those issues where the views of the IASB are not uniformly accepted.

Description: This article includes updates on the IASB, the ACSEP publications for education on IFRS for insurance and the development of model standards - International Standards of Actuarial Practice.