A final IFRS standard on insurance contracts is now being drafted and planned for publication in the first half of 2017. Successful implementation of IFRS17 will depend on the use of actuarial systems, the application of good controls and careful consideration of accounting choices. This paper discusses critical points of attention regarding IFRS17 and suggests possible first steps towards implementation.
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IFRS17 Implementation: A new reporting framework comes with significant challenges
This paper discusses critical points of attention regarding IFRS17 and suggests possible first steps towards implementation.
William Hines, Takanori Hoshino, Kurt Lambrechts, Henny Verheugen
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