Archive

• Is PAA the IFRS 17 shortcut insurers have been looking for?

  11 March 2020

  Complying with the IFRS 17 insurance contracts accounting standard is hard work, especially for firms writing long-term contracts. Pamela Hellig discusses the potential for the premium allocation approach to relieve the pressure

• How to sell an IFRS 17 lemon

  29 January 2019

  Andries Beukes and Pamela Hellig explains why a fair value loss component is improbable but not impossible under IFRS 17