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Regulatory Insights

Article
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.

November 2018

Webinar-on-Demand

Meeting the Challenges of SCCL

The Federal Reserve finalized, in June 2018, the rule to prevent concentrations of risk between large banking organizations and their counterparties from undermining financial stability, known as Single Counterparty Credit Limit (SCCL).

November 2018
Olivier Brucker, Anders Rodenberg, Moun Seo

Article
insight default image

CECLnomics and the Promise of Countercyclical Loss Accounting

In this study, we address these shortcomings by utilizing data that track loan volume and performance to ascertain CECL's cyclical impact.

October 2018

Article

Mean Reversion in CECL: The What and the How

With the CECL guidelines on mean reversion open to multiple interpretations, our paper discusses some approaches institutions can take for reversion beyond the reasonable and supportable horizon.

October 2018

Article

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.

September 2018

Article
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.

September 2018

Article
Risk Adjustment

Calculating the IFRS 17 Risk Adjustment

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 is reported and emerges over time.

August 2018
Cassandra Hannibal

Whitepaper
Businessmen and woman standing together by railing conversing

Insight, IFRS 17, and Innovative Technologies - Drivers of Change in the Insurance Industry

Performance optimization through business insight, dealing with IFRS 17 in a post-Solvency II world, and the challenges associated with stress testing for insurance firms in the US. These were the focus areas for Moody's Analytics at this year's Moody's Insurance Summits in London and New York.

July 2018

Article
Level of Aggregation

Level of Aggregation in IFRS 17

IFRS 17 requires entities to identify portfolios of insurance contracts, which comprise contracts that are subject to similar risks and are managed together.

May 2018

Article
Getting IFRS 17 Implementation Right

Getting IFRS 17 Implementation Right

InsuranceERM published a Q&A interview with Moody's Analytics that provides practical insights on some aspects of the IFRS 17 implementation.

May 2018

Article
Actuarial Models in IFRS 17 World

Actuarial Models in an IFRS 17 World

Compliance with the IFRS 17 standard promises to bring the greatest disruption ever seen to insurers' financial reporting systems and processes, by forcing companies to integrate actuarial models deeply within reporting processes.

April 2018

Article
Discount Rate

Discount Rates

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.

April 2018
Nick Jessop