Description: Hyperlinks to all items relevant to IFRS 17.

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

Description: Latest development in IFRS 17 including a first look at companies disclosures and financial impacts, as well as a discussion of some of the run time issues that companies face.

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: View the IFRS 17 Insurance Contract Examples.

Description: Insurers buy reinsurance for a variety of reasons, but an insurer’s accounting rules and solvency regulations are inevitably at the heart of the decision. Whether they are primary drivers or simply help insurers judge acceptable pricing for a risk- or service-motivated transaction, these rules and regulations are a key part of the equation.

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 highlights some key implications for onerous contracts under IFRS 17.

Description: This article highlights some key points for IFRS 17 Variable fee approach (VFA) and provides an illustrative example on the measurement model logic.

Description: With just under 18 months to go until IFRS 17 takes effect for much of the global insurance industry, insurers are deep into their implementation journeys. There have been significant hurdles to overcome along the way, and many are now starting to test their newly-developed systems and processes through dry runs as they construct provisional opening balance sheets and income statements. The dry runs will be a key milestone for the program, but there are still significant challenges ahead. In this session, we will hear from industry practitioners, both on the direct-writer and reinsurance side of the industry, about their implementation experiences to date, where they are currently focusing their efforts, and what risks lie ahead.