Article
30 July 2024 - by Demosthenis Demosthenous, Markus Hersche, Dilesh Patel, Jean-Baptiste Sallmann, Francois Uzan, Henny Verheugen
For European insurers, contractual service margin, risk adjustment, and reevaluations significantly influenced performance in 2023.
Article
22 October 2019 - by Thomas Bulpitt, Andrew Kay, Henny Verheugen
This note summarises some of the key points and remaining issues raised during the consultation period for the Exposure Draft, particularly those raised by the European Financial Reporting Advisory Group and the European Insurance CFO Forum.
Article
22 January 2018 - by Henny Verheugen
This article discusses the possible implications of each of the three approaches to transition to IFRS 17 and why insurers will need to choose their options carefully.
Article
19 October 2017 - by William Hines, Andrew Kay, Padraic O'Malley, Henny Verheugen
Our IFRS 17 Seminar provided a detailed view of the requirements, methodology and practical challenges involved in implementing the new insurance contract standard, IFRS 17.
Article
19 December 2016 - by William Hines, Takanori Hoshino, Kurt Lambrechts, Henny Verheugen
This paper discusses critical points of attention regarding IFRS17 and suggests possible first steps towards implementation.
Article
20 February 2015 - by Henny Verheugen
The International Accounting Standards Board’s 2013 Exposure Draft focuses on the practical implications of the changes in IFRS4 Phase 2.
Article
27 September 2013 - by William Hines, Takanori Hoshino, Kurt Lambrechts, Henny Verheugen
Major characteristics of the proposed IFRS accounting standards for insurance contracts.
Article
17 April 2013 - by Wouter Elshof, Peter Franken, Kurt Lambrechts, Henny Verheugen
EIOPA’s consultation paper on submission of information to national competent authorities proposes a significant level of disclosure of quantitative and narrative information to national supervisors in advance of the introduction of Solvency II.
Article
05 February 2013 - by Wouter Elshof, Kurt Lambrechts, Henny Verheugen
What the requirements may mean for firms participating in the assessment.
Article
31 December 2012 - by William Hines, Henny Verheugen
The IASB and FASB may issue different documents related the insurance contracts and the adoption of IFRS standards.