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Accounting Change for Insurance Insights

A knowledge center to help insurers navigate new requirements.

By January 1, 2023, insurers are expected to significantly change their accounting models, transitioning to follow International Financial Reporting Standards 17 (IFRS 17) and the FASB’s Targeted Improvements for Long-Duration Contracts (LDTI) requirements. Insurers face complex challenges to operationalize this fundamental change and navigate the multitude of issues.

Our professionals have collaborated across accounting, actuarial, finance, and technology disciplines to provide practical insights and tools here on the Insurance Accounting Change Hub to help insurers through this accounting change transition.

Insurance Accounting Change >

Resource Hub

Targeted Improvements for Long-Duration Contracts (LDTI)

International Financial Reporting Standards (IFRS)

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Are you in scope of IFRS 17?

IFRS 17 applies to non-insurers. Discover if you are impacted, learn the steps to apply scoping, and find the available exemptions and elections.

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Insurers – Illustrative disclosures

Your essential guides to preparing financial statements under IFRS 17 and IFRS 9

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Getting on the fast track to IFRS 17

IFRS 17 has created an opportunity for insurers to consider transforming their finance and actuarial systems, processes and controls.

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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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Meet our team

Image of Michael Lammons
Michael Lammons
Partner, KPMG Insurance Accounting Change Co-Lead, KPMG US
Image of Emily Cassidy
Emily Cassidy
Managing Director, KPMG Insurance Accounting Change Co-Lead, KPMG LLP

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