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.
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.'
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.
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.
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."
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.
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.
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.
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.