IFRS 17


Nordisk Aktuarservice guides insurance companies safely through the implementation of IFRS 17 (International Financial Reporting Standards), the new standard which takes effect on January 1st, 2023.

IFRS 17 sets the new standard for the evaluation and presentation of assets and liabilities stemming from insurance contracts and replaces the current standard, IFRS 4.

IFRS 17 ensures that insurance companies adhere to a standard which presents relevant information allowing e.g. investors to enable an easy comparison across companies and their obligations within insurance and reinsurance.

IASB (International Accounting Standards Board) desires to change this by introducing IFRS 17 to all or most domestic publicly accountable entities who write insurance contracts under IFRS jurisdiction, including listed companies and financial institutions.

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