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Insurance contracts

乐鱼（Leyu）体育官网 insights on accounting change for insurers

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The聽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鈥� application of the new standard to聽help you assess the potential impact on your company. Look out for further updates on this page.

Real-time IFRS 17

What do we see?
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Our latest insights

Insurers鈥� 2024 annual financial statements

Updated observations from insurers鈥� reporting under IFRS 17 and IFRS 9
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Insurers 鈥� Illustrative disclosures

Your essential guides to preparing financial statements under IFRS 17 and IFRS 9
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Insurers' climate-related disclosures

Benchmarking insurers鈥� climate-related disclosures in the 2023 reporting cycle
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Acquiring insurance contracts

Transfers of insurance contracts and business combinations under IFRS 17 and IFRS 3
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More insights and guidance

IFRS 17 鈥� Interim reporting choices

Choosing how to treat prior period accounting estimates will affect financial performance
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Issued financial guarantee contracts

Accounting under IFRS 17 and IFRS 9
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Insurers 鈥� Reporting now and into 2023

IFRS 17 and IFRS 9 鈥� Seven-step action plan to help you prepare
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IFRS 17 for non-insurers

Do you have an insurance contract in the scope of IFRS 17?
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New IFRS 17 transition option

Reducing accounting mismatches in comparatives on first application of IFRS 9 and IFRS 17
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IFRS 9 for insurers 鈥� Are you good to go?

New guide to help insurers to account for their financial instruments
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Detailed analysis and insight on the revised standard

Details of the discussions that led to amendments

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