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The new insurance contracts standard, IFRS 17 is now effective. It aims to increase transparency and to reduce diversity in the accounting for insurance contracts.

Our materials will help you understand the new insurance accounting model as a whole and will also monitor companies’ application of the new standard to help you assess the potential impact on your company. Look out for further updates on this page.

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Real-time IFRS 17

What do we see?

Our latest insights

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Insurers’ half-year reporting under IFRS 17 and IFRS 9

Key observations from insurers’ first half-year reports under the new accounting standards
 
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Insurers' first reporting under IFRS 17 and IFRS 9

Our analysis of insurers’ first-quarter reporting
 
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Insurers' climate-related disclosures

More work needed as new requirements approach
 
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2022 insurers' reporting on IFRS 17 and IFRS 9

Disclosing possible impacts of the new accounting standards
 

More insights and guidance

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IFRS 17 – Interim reporting choices

Choosing how to treat prior period accounting estimates will affect financial performance

 
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Issued financial guarantee contracts

Accounting under IFRS 17 and IFRS 9
 
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Insurers – Reporting now and into 2023

IFRS 17 and IFRS 9 – Seven-step action plan to help you prepare
 
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IFRS 17 for non-insurers

Do you have an insurance contract in the scope of IFRS 17?

 
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A new transition option for IFRS 17

Reducing accounting mismatches in comparatives on first application of IFRS 9 and IFRS 17
 
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IFRS 9 for insurers – Are you good to go?

New guide to help insurers to account for their financial instruments
 
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First Impressions

Detailed analysis and insight on the revised standard
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IFRS 17 – Background to the standard

Details of the discussions that led to amendments