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Research report

2023 IFRS 17 Disclosure Report: Asia

11 September 2024

Globally, International Financial Reporting Standard 17 (IFRS 17) became effective in January 2023. We have produced a report giving a comparative analysis of key aspects of the IFRS 17 methodology and financial results across Asia, in countries including Hong Kong, Singapore, Malaysia, and mainland China. The full report aims to provide initial insights into IFRS 17 financials and the impact on life insurance companies, based on publicly available information and our internal assessment. This summary report discusses: 

  • Some background
  • Key methodology of selected companies across regions
  • Key disclosed results at year-end 2023 of selected companies across regions

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