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: International Accounting Standards for the Insurance Industry by Bruce D. Moore from International Section News, February 1998, Issue No. 15.

Description: Discusses the issues papaer to be released by the International Accounting Standards for Insurance to cover accounting issues for insurance contracts as opposed to insurance companies.

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 Insurance Working Group of the IASB discussed models for the contract type, term insurance, in the second quarter. This summary of the current models will acquaint you with the key points of the models and a range of open issues.

Description: Standards for accounting for pension and post-retirement plans around the world are changing. The ultimate goal is a global standard to replace International Accounting Standard 19 IAS 19. The changes in the United States to reflect the global standard fall under their Statements of Financial Accounting Standards SFAS.

Description: Second article in a series on pension accounting changes. This article will concentrate on updating the status of global convergence in Canada and also look at changes proposed in the International Accounting Standard, IAS 19.

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: Provides an overview of SFAS 60, 91, 97, and 120 and the importance of U.S. GAAP for Asian insurance companies with a country by country analysis.

Description: In this article, the author discusses Solvency II and Risk Management in Europe.