IFRS 17: Insurance contracts

KPMG insights on accounting change for insurers.

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IFRS 17: Insurance contracts

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

First published in May 2017, it has since been amended and its effective date has been deferred to 1 January 2023.

Our materials will help you understand the new insurance accounting model as a whole, as well as the changes to IFRS 17, and will help you assess the potential impact on your company.

Ann Duchêne

Principle, Risk & Regulatory | Advisory

KPMG in Belgium

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

Key observations from insurers’ first full-year reports under the new accounting standards

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

Key observations from insurers’ first half-year reports under the new accounting standards

IFRS 17: Interaction with BEPS 2.0

For many insurance groups, BEPS 2.0 presents a significant compliance challenge.

Insurers – Reporting now and into 2023

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

Issued financial guarantee contracts

Accounting under IFRS 17 and IFRS 9

2022 insurers' reporting on IFRS 17 and IFRS 9

Disclosing possible impacts of the new accounting standards

Acquiring insurance contracts

Transfers of insurance contracts and business combinations under IFRS 17 and IFRS 3

Insurers – Further guidance for audit committees on applying IFRS 17

Evaluating the auditors’ response to risks of material misstatement related to estimates

IFRS 17 for non-insurers

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

New IFRS 17 transition option

Reducing accounting mismatches in comparatives on first application of IFRS 9 and IFRS 17

IFRS 17 – Interim reporting choices

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

Building confidence on the fast track to IFRS 17

Accelerating your IFRS 17 program in testing times.

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