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: The IAA has published a textbook-sized monograph on implementing risk adjustments under IFRS 17. This monograph will be helpful to those calculating the risk adjustment and those who want to know what the risk adjustment represents and how if affects period to period reporting.

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: Feature article describing the IFRS 17 and Solvency II workshop conducted by the SOA is Sao Paulo, Brazil.

Description: In this article, the authors recap the 2009 Asian IFRS.

Description: This article provides an update of the intense recent activity around the International Accounting Reporting Standards including the release of IFRS 4, the creation of the European Financial institution advisory group, exposure draft guidance for actuaries involved in financial reporting and the Penrose report focusing on the problems of U.K. Equitable Life.

Description: An overview of John Robinson's experience at the recently concluded annual meeting of the Caribbean Actuarial Association in Trinidad.

Description: This article summarizes IFRS 4, the initial phase of international accounting standards for insurance contracts and provides and outlook for phase II.

Description: The chair of the International Section of the SOA reports to the section members.

Description: Describes a new tax approach in Ireland and the interest it is attracting.