Adoption status across 128 jurisdictions — live, live with local modifications, deferred, partial, or not adopting. Filter by region, search a country, and compare effective-date and transition decisions across the EU, Asia-Pacific, Middle East, Africa, and the Americas.
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The IFRS 17 measurement engines downstream of the actuarial model need cash flows in a specific shape, on a specific timing grid, with a specific decomposition. A practitioner's walk through what the projection engine has to produce — and where legacy projections typically fall short.
Read →The IFRS 17 disclosure requirements drive the entire measurement architecture backwards from reporting day. A practitioner's view of the actuarial disclosure items the standard asks for — reconciliations, time-bucket analyses, judgements — and what each of them implies for the projection engine.
Read →Midway through a build, the question of whether IFRS 17 is worth the cost comes up often. A practitioner's walk through the IASB's stated motivations — what actually improves, what gets harder, and where the standard is unusually elegant.
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