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

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Our latest insights

Benchmarking insurers’ sustainability-related disclosures in the 2024 reporting cycle
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Updated observations from insurers’ reporting under IFRS 17 and IFRS 9
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Your essential guides to preparing financial statements under IFRS 17 and IFRS 9
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Transfers of insurance contracts and business combinations under IFRS 17 and IFRS 3
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More insights and guidance

Choosing how to treat prior period accounting estimates will affect financial performance
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Accounting under IFRS 17 and IFRS 9
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IFRS 17 and IFRS 9 – Seven-step action plan to help you prepare
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Do you have an insurance contract in the scope of IFRS 17?
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Reducing accounting mismatches in comparatives on first application of IFRS 9 and IFRS 17
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New guide to help insurers to account for their financial instruments
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Detailed analysis and insight on the revised standard

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Details of the discussions that led to amendments

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