Transition to IFRS 17

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Scritto da Sjoerd Brethouwer, Andrew Kay, Andrew Gilchrist, Aldo Balestreri, William C. Hines | 19 giugno 2017
The transition to IFRS 17 involves significant changes in the measurement and presentation of insurance contract liabilities. This paper discusses the possible approaches to transition and the main challenges that (re)insurers will face during the transition to IFRS 17. Careful steps are needed to be well-prepared for this important accounting policy change.