Many insurers and analysts have hailed IFRS 17 Insurance Contracts as a positive accounting change, offering better comparability than
IFRS 4 Insurance Contracts. Our real time IFRS 17 series offers insights on information provided by a number of insurers across the globe
on the implementation of IFRS 17 including IFRS 91.
The information analysed was shared as part of their investor education sessions and/or their quarterly or half-yearly reporting or year-end reporting.
1 Many of the insurers have applied the temporary exemption from IFRS 9 and will apply it at the same time as IFRS 17 – i.e. from 1 January 2023.
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