Synergies between IFRS 9, IFRS 13 and IFRS 17 (Dieter van der Stock)
Synergies between IFRS 9, IFRS 13 and IFRS 17 (Dieter van der Stock)
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.
Transcript:  Obviously, IFRS 17 and IFRS 9 are not secluded standards. As an insurer's entity, you will need a partner who understands the implications of multiple IAS and IFRS standards on your portfolio because the devil is really in the detail. It might be that one single line in the standard really triggers the requirements of quite a number of functions in the software. Take for example, your hybrid instruments that carry characteristics of both an insurance contract and a financial instrument. Of course, you will need to meet the requirements of IFRS 17 and IFRS 9 but you will also for example, need to take care of the fair value hierarchy as defined in IFRS 13. At Moody’s Analytics, we fully understand how to translate actuarial calculations into your general ledger. If you need more information visit
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