-
IFRS 18 accounting standard to reshape financial performance reporting
31 October 2024New rules set to take effect in 2027, but won't be as disruptive for insurers as IFRS 17. Christopher Cundy and Ronan McCaughey report
-
Has IFRS 17 improved comparability and consistency? The jury is still out
16 April 2024After more than two decades' work on IFRS 17, the industry is still unsure if the accounting standard has made things better. Joshua Geer reports
-
Auditors and insurers bond over IFRS 17 frustrations
22 March 2024Auditors and insurers were never going to face an easy ride implementing IFRS 17. Both parties have detailed the challenges they faced over the last year and why they're not over yet. Paul Walsh reports
-
IFRS 17: simplifying accounting for multi-year reinsurance contracts
22 May 2023There are circumstances in which the Premium Allocation Approach can be used for multi-year reinsurance contracts, as Milena Lacheta explains
-
IFRS 17: where is the value, and was it worth it?
06 April 2023The new insurance contracts accounting standard is costing billions to implement, but has it been worthwhile? Experts at InsuranceERM's IFRS 17 conference addressed this question, as Joshua Geer reports
-
IFRS 17 preparers and auditors sprint for the finish line
04 April 2023With both insurers and auditors still learning about the new insurance contracts accounting standard, tensions are running high as reporting deadlines near. Christopher Cundy reports
-
Reviewing the initial IFRS 17 disclosures
23 March 2023With less than two months until the first insurers begin reporting under the IFRS 17 accounting standard, Christopher Cundy talks to WTW's Kamran Foroughi about what picture is emerging
-
Judges' award for contribution to the industry: David Otudeko
02 March 2023Winner of the 2023 InsuranceERM UK & Europe judges' award, David Otudeko, talks to Christopher Cundy about his rollercoaster year
-
Finding a consensus on IFRS 17 leverage ratios
23 January 2023Some signs of agreement on how financial leverage will be presented under the new insurance contracts accounting standard are emerging, but options remain open, as Christopher Cundy reports
-
InsuranceERM's top stories of 2022
30 December 2022Christopher Cundy, Ronan McCaughey, Sarfraz Thind, Paul Walsh and Joshua Geer review the key developments that shaped the insurance market in 2022 - and share their outlooks for 2023