2021 IFRS 17 Preparedness Report

Countdown to 2023

The Actuary conducted a survey sponsored by Moody's Analytics in the summer of 2021, seeking the views of actuarial practitioners on their preparedness for IFRS 17. The survey contained 31 questions and explored several key areas of methodology. This report summarizes those responses and compares them to the survey carried out in 2020. Covering the topics listed below:

Risk adjustments

Discount rates

Contractual service margin (CSM)

Implementation planning

Transition measures

Business readiness concerns


The report summarizes the responses of more than 100 insurers from across the globe. Read the "IFRS 17 Preparedness Report" to learn more.