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      Highlights

      – Are you ready for IFRS 18?

      – What do insurers need to do?

      – Find out more

      Download our guide
      Bob Owel
      Bob Owel

      Associate Partner

      KPMG International

      As insurers prepare to transition, it is important to understand how these changes apply to current presentation practices and to their specific circumstances.

      Bob Owel,

      IFRS Technical Associate Partner

      Are you ready for IFRS 18?

      IFRS 18 Presentation and Disclosure in Financial Statements is effective from 1 January 2027 and applies retrospectively, with comparatives restated.

      What do insurers need to do?

      As the date of initial application approaches, insurers need to:

      • assess the potential impact of IFRS 18;
      • develop a detailed implementation roadmap for transition-related activities; and
      • communicate the impact to investors, including how IFRS 18 may change non-GAAP measures.

      The impact may depend on current presentation practices. 

      Find out more

      Read our guide that discusses some of the potential impacts as insurers prepare to transition to IFRS 18.

      Download

      Insurers - Are you ready for IFRS 18?

      Read our guide

      Download

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