Reinsurers’ IFRS 17 struggles are a reminder that one size does not fit all

Standard setting

IFRS 17 is the latest instalment of the International Accounting Standards Board’s (IASB’s) ‘risk-aware accounting’ regime, which also includes IFRS 9 and Current Expected Credit Losses (CECL). As insurers hasten to comply with the standard (which is due to be fully implemented in 2022), reinsurers are having a particularly tough time of it. Despite representing a small fraction of the overall insurance industry, reinsurers face significant and complex challenges in attempting

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