Decoding IFRS 17 in Reinsurance: The State of Adaptation within the Industry and Its Implications for Performance Analysis
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2025
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Bachelor
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11 - Student thesis
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Hochschule für Wirtschaft FHNW
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Brugg-Windisch
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MS Reinsurance, Kirchenweg 5, 8008 Zürich
Abstract
IFRS 17 changes how insurance contracts are valued and reported, introducing a range of concepts. The present value of a group of contracts is to be determined at inception, considering all related cash flows and adjusting for risks, financial and other. Moreover, revenues are not recognised upon receipt. Instead, earnings are deferred and only released to the extent to which services are deemed fulfilled. This paradigm shift results in a set of new requirements for financial accounting and disclosure, prompting companies and analysts to adjust how they view performance.
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English
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Yes
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Review
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Rufer, N. (2025). Decoding IFRS 17 in Reinsurance: The State of Adaptation within the Industry and Its Implications for Performance Analysis [Hochschule für Wirtschaft FHNW]. https://irf.fhnw.ch/handle/11654/54751