Archive

Sompo confirms switch to IFRS reporting for 2026 year-end

Swiss Re's Julien Descombes on life, health and IFRS

The chief underwriting officer for life and health talks to Martin Assmann about the impact of adopting IFRS reporting and the trends in medicine and society to watch

Malta regulator's IFRS 17 review finds data quality challenge for insurers

The Malta Financial Services Authority said IFRS 17 may also have impacted underwriting strategies

Costa Rica's Tomás Soley: from regulatory zero to flourishing framework

Costa Rica's insurance superintendent talks to Joshua Geer about how he built a regulatory framework from scratch and the importance of sustainability in the country's market

IFRS 17 and K-ICS to help drive growth in South Korea's insurance industry

Julien Descombes: transition to IFRS standard in 2024 has been positive

Julien Descombes, chief underwriting officer for life and health reinsurance at Swiss Re, reviews 2024 and explains the emerging risks and regulations it will focus on in 2025

Reinsurance solutions for IFRS 17: overcoming challenges in earnings emergence

Two years on from the introduction of the insurance contract accounting standard, the market is beginning to understand how reinsurance can be used to manage issues around volatility and emergence of profits, as Paul Sauvé explains

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

Phoenix halts plan to sell SunLife

UK insurer also reports volatile IFRS shareholders' equity figure, and corrects IFRS 17 implementation errors

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

Liquidity risk disclosures should be developed, says regulator