Our Thought Leadership Center contains research papers, articles, whitepapers and videos created by our IFRS 17 subject matter experts. Browse it for the latest IFRS 17 insights and developments.

Videos
Our IFRS 17 Experts
Discount Curves
IFRS 17 introduces a requirement for insurers to use fair value and market-consistent approaches to liability valuations as the basis for reporting their accounts. In this video Nick Jessop summarizes the findings of his white paper 'Permitted approaches for constructing IFRS 17 discount rates.'
Our IFRS 17 Experts
Synergies between Standards
Insurance entities need a partner who understands the implications of all IAS and IFRS standards that impact their portfolio. Dieter van der Stock speaks about the synergies between the IFRS 9, IFRS 13, and IFRS 17 accounting standards.
Our IFRS 17 Experts
Risk Adjustments in IFRS 17
IFRS 17 introduces the concept of a risk adjustment for non-financial risk. The IFRS 17 risk adjustment is an influential factor in how profit from insurance contracts emerges over time. Listen to Cassandra Hannibal as she provides an overview on risk adjustment.
Our IFRS 17 Experts
Level of Aggregation
IFRS 17 requires entities to identify portfolios of insurance contracts, which comprise contracts that are subject to similar risks and are managed together. Massimiliano Neri provides insights from his current white paper publication about the "Level of Aggregation."
Our IFRS 17 Experts
Bridge Actuarial and Accounting
Massimiliano Neri provides his thoughts about the benefits that arise from integrating actuarial and accounting departments during the IFRS 17 implementation. Learn how operating together delivers better answers to IFRS 17.

     

Whitepapers
Discount Curves
Discount Rate Curves
In his IFRS17 Insight whitepaper, Nick Jessop – Senior Director Research, decodes the impact, significance and use of discount curves in the IFRS 17 reporting process.
Profit Emergence under IFRS 17
Profit Emergence under IFRS 17 - VFA
Steven Morrison’s second whitepaper, Profit Emergence under IFRS 17, turns its attention to the Variable Fee Approach (VFA). Explore his practical insights on financial risk and its impact on contracts with participation features.
Risk Adjustment in IFRS 17
Calculating IFRS 17 Risk Adjustment
This paper provides an overview of the IFRS 17 risk adjustment and provides practical insights about calculation methods such as Cost of Capital, Value at Risk (VaR) and Margins for Adverse Deviation.
Risk Adjustment in IFRS 17
Equivalent Confidence Level for the IFRS 17 Risk Adjustment
The IFRS 17 risk adjustment is an influential factor in the pricing of insurance contracts and in how profit from insurance contracts is reported and emerges over time. While the risk adjustment must satisfy certain conditions, the method for its calculation is not prescribed and is the choice of the insurer. As such, there are many potential methods of calculation.
A cost of capital approach to estimating credit risk premium
A Cost of Capital Approach to Estimating Credit Risk Premia
This research paper discusses the credit risk premium adjustment required for constructing discount rates specified by the IFRS 17 accounting rules. Calculating the credit risk premium is a key requirement in the ‘top down’ yield curve method. It may also be a useful input in computing (or benchmarking) the illiquidity premium for ‘bottom up’ discount rate construction.
Level of Aggregation in IFRS 17
Level of Aggregation
Massimiliano Neri shares his thoughts about the level of contract aggregation required by IFRS17 in his latest publication. Read his whitepaper now to learn more about this core requirement of IFRS17.
Discount Curves
Implementing IFRS 17 Discount Curves
Applying the illiquidity premium to contracts where stochastic models are used for valuation, presents challenges to which insurers are now turning their attention. In this paper, Steven Morrison compare two potential approaches.
Risk Adjustment in IFRS 17
Aggregation and diversification of the IFRS 17 Risk Adjustment
This paper forms part of series of high-level papers designed to provide an introduction to different features of the risk adjustment that should be considered in advance of implementation.
Profit Emergence under IFRS 17
Profit Emergence under IFRS 9 and IFRS 17
This new whitepaper from our profit emergence series looks at the interaction between IFRS 9 and IFRS 17 and considers the impact of different choices of liability discount rate on profit emergence and earnings volatility.
Risk.net IFRS 17 Special Report
Risk.net IFRS 17 Special Report
The Risk.net IFRS17 Special Report outlines the trends as well as changes to watch for in 2019 and beyond, and also provides interpretive guidance on key themes of IFRS 17. Download the report to read perspectives from Moody's Analytics experts.
Profit Emergence under IFRS 17
Profit Emergence under IFRS 17
The ability to project financial statements to understand their sensitivity to market risks, insurance risks, and methodology decisions is critical for an effective IFRS 17 implementation. Read this paper to learn why.
Illiquidity and Credit Premia for IFRS 17
This research paper sets out our calibrations of corporate credit yield curves for selected economies at End December 2018 alongside our estimates of the split between credit risk premia and illiquidity premia for the same data.
Articles
Getting IFRS 17 Implementation Right
Getting IFRS 17 Implementation Right
InsuranceERM Q&A interview with Moody's Analytics that provides practical insights on some aspects of the IFRS 17 implementation.
Actuarial Models in an IFRS 17 World
Actuarial Models in an IFRS 17 World
Compliance with the IFRS 17 standard promises to bring great disruption to insurers’ financial reporting systems and processes, by forcing companies to integrate actuarial models deeply within reporting processes.
Sharing the Load
IFRS 17: Sharing the Load
IFRS 17 will require a collaborative approach to ensure that the new calculations, underlying processes and systems are a joint actuarial and accounting responsibility. In his article, Trevor Howes, Director and Actuary at Moody’s Analytics, shares his view on the need for a cross-departmental collaboration.
On-Demand Webinars
IFRS 17 Webinar on Demand
IFRS 17: Scope, Requirements and Solutions Approach
In this webinar Moody's Analytics provides an overview of the implications for insurers, and the systems and processes needed to comply with the new standard on insurance contracts.
Actuarial Models in an IFRS 17 World
RiskIntegrity™ IFRS 17
The complexity of an IFRS 17 implementation project can be overwhelming. Follow this webinar-on-demand to learn how the latest release of RiskIntegrity IFRS 17 can support your implementation.
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