Overview and practical considerations of the new insurance contract standard: IFRS 17

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International Financial Reporting Standard 17 (IFRS 17) is expected to raise a number of practical challenges for insurance companies. It is an accounting standard, but implementation will require a multi-disciplinary program with involvement from accounting teams, risk management teams and actuarial teams. This briefing note discusses some of the challenges companies will face when adopting and applying IFRS 17.

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