ASTIN WP on Implications of IFRS on Non-Life Insurers, Products and Markets

ASTIN WP on Implications of IFRS on Non-Life Insurers, Products and Markets

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The IASB accounting standard for insurance contracts, IFRS 17, is expected to bring significant changes in the recognition of income and balance sheet valuation of insurance contracts as well as in the requirement for disclosures. This ASTIN Working Group (WG) aims to (a) develop an inventory of changes in financial reporting, (b) consider behavioral changes of various parties affected, and (c) assess their impact on products, markets, and company operations. This group will present some of its preliminary findings.

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