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    Insurance contracts

    KPMG insights on accounting change for insurers

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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.

    Real-time IFRS 17

    What do we see?
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    Our latest insights

    Insurers' climate-related disclosures

    Benchmarking insurers’ climate-related disclosures in the 2023 reporting cycle
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    Acquiring insurance contracts

    Transfers of insurance contracts and business combinations under IFRS 17 and IFRS 3
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    Insurers’ full-year reporting under IFRS 17 and IFRS 9

    Key observations from insurers’ first full-year reports under the new accounting standards
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    More insights and guidance

    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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    New IFRS 17 transition option

    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

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