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

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 chairperson’s corner highlights the Spring Health Meeting and accomplishments of the Reinsurance Section.

Description: Announcement of the best article published in the Reinsurance News in 2021.

Description: The Financial Accounting Standards Board FASB and the International Accounting Standards Board IASB issued “The Norwalk Agreement” in October 2002, a memorandum of understanding that reaffirmed their commitment to develop a single set of high quality accounting standards. At that meeting the two standard setters agreed to place a high priority on three steps toward achieving that goal.

Description: Read the Quo Vadis Reinsurance.

Description: This article provides an update, as of September 2019, on the Reinsurance Section’s sponsored research in process and studies recently completed.

Description: This article provides an update, as of July 2020, on the Reinsurance Section’s sponsored research in process and studies recently completed.

Description: Highlights of the 2001 Manulife Reinsurance Mortality Study conducted in conjunction with the Reinsurance Section on the mortality experience of large amount and older age policies.

Description: Book review of the latest edition (4th) of Life, Health, and Annuity Reinsurance by John Tiller, Jr and Denise Fagerberg Tiller