EU/EFRAG/AAE Publications

Title Description
EIOPA Report on the implementation of IFRS 17 - Insurance contracts This report analyzes how insurance undertakings in the EU implemented the new insurance accounting standard IFRS 17 as well as the synergies and differences in the calculation of insurance liabilities with the Solvency II framework.
Role of actuaries in relation to IFRS17
  • Actuarial Association of Europe discussion paper on the role of Actuaries in relation to IFRS 17.
  • Discusses the obligations of Actuaries both working: 1) Within insurers; and 2) As Auditors of insurers - In the context of IFRS 17.
  • In particular, the paper covers the tasks, responsibilities and requirements of the Actuary, also in the context of the regulatory environment and standards for the actuarial profession.
ESMA Public Statement on Transparency on Implementation of IFRS 17 Insurance Contracts The European Securities and Markets Authority (ESMA) is issuing this Public Statement on the implementation of IFRS 17 Insurance Contracts (‘IFRS 17’ or ‘the Standard’) to promote its consistent application and high-quality implementation by issuers. Given the expected impact and importance of IFRS 17 specifically for insurance undertakings and financial conglomerates, ESMA highlights the need for issuers to provide relevant and comparable information in their financial statements that enables users to assess the possible impact that IFRS 17 will have in the period of initial application.

 

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