Archive

IFRS 18 accounting standard to reshape financial performance reporting

New rules set to take effect in 2027, but won't be as disruptive for insurers as IFRS 17. Christopher Cundy and Ronan McCaughey report

Insurance Europe calls for repeal of the anti-tax avoidance directive

FRC says UK's IFRS 17 disclosures are "good" but could be improved

Liquidity risk disclosures should be developed, says regulator

Ageas reports "remarkable" H1 growth in non-life business

IFRS 17 tax issue in China dents life net operating result

IFRS 17 is "two steps forward, one step back" for insurance accounting

Updated standard removes asset-liability mismatch, but impedes comparability, says S&P

IFRS 17 results comparison remains complex, finds WTW global analysis

Insurers have spent $20bn implementing the insurance contracts accounting standard

Prudential to return $2bn of capital after rating agencies clarify IFRS 17 position

Moody's confirms half of CSM included in leverage ratio

Monument Re slips to loss after quiet 2023

Bermudian life reinsurer and consolidator only completes one acquisition deal

Tax losses and accounting top claims for M&A insurers

More W&I insurance is being used despite lacklustre M&A activity

Has IFRS 17 improved comparability and consistency? The jury is still out

After more than two decades' work on IFRS 17, the industry is still unsure if the accounting standard has made things better. Joshua Geer reports