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Insurers and accountants at odds over IFRS 9
18 January 2022The crux of the issue: equity treatment and what is accounting for, reporting or managing?
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EFRAG task force identifies nearly 100 non-financial reporting initiatives
17 November 2020"I'm waiting for the winner to be chosen," CIO tells Insurance Asset Risk
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Efrag advises Commission on equity investments accounting under IFRS 9
05 February 2020Review of the non-recycling treatment of equity instruments recommended
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Ifrs 17 - accuracy over clarity
14 February 2019Colin Dutkiewicz, chair of the life board at the UK Institute and Faculty of Actuaries cuts through the complexity of accounting standard Ifrs 17, examining its potential impact on insurers' investment strategies and asset allocation, as well as on their overall operations. Interview by Vincent Huck
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IFRS 17 & 9 series: a fork in the road
29 November 2018In the final part of this series on the impact of the international financial reporting standards (Ifrs) on insurers' financial reporting, Vincent Huck looks at the potential impact of the standards on risk appetite, and why insurers want to postpone implementing them.
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IFRS 17 & 9 series: Asset allocation considerations
22 November 2018In the second of a three parts series on the impact of the international financial reporting standards (Ifrs) on insurers' financial reporting, Vincent Huck looks at the potential impact of the new accounting standards, Ifrs 17 and 9, on asset allocation.