IFRS 18 Presentation and Disclosure in Financial Statements is effective from 1 January 2027 and applies retrospectively, with comparatives restated.
Are you ready for IFRS 18?
What do insurers need to do?
As the date of initial application approaches, insurers need to:
- assess the potential impact of IFRS 18;
- develop a detailed implementation roadmap for transition-related activities; and
- communicate the impact to investors, including how IFRS 18 may change non-GAAP measures.
The impact may depend on current presentation practices.
Find out more
Read our guide that discusses some of the potential impacts as insurers prepare to transition to IFRS 18.
© 2026 KPMG IFRG Limited, a UK company, limited by guarantee. All rights reserved.
