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IFRS 17: Discount Rates08 marzo 2018 - By Thomas Bulpitt and Andrew Gilchrist and Andrew Kay - Article

This paper focuses on the approaches available under IFRS 17 for the derivation of the discount rates for use in the various calculations required by the Standard.

Transition to IFRS 1719 giugno 2017 - By Sjoerd Brethouwer and Andrew Kay and Andrew Gilchrist and Aldo Balestreri and William C. Hines - Article

This paper discusses the possible approaches to transition and the main challenges that (re)insurers will face during the transition to IFRS 17.


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