1 January 2023 was implementation day for IFRS 17, replacing IFRS 4.
IFRS 17 applies to issued insurance and reinsurance contracts, reinsurance contracts held and investment contracts with a discretionary participation feature that are issued by an entity that also issues insurance contracts.
ÌýAs implementation nears this page provides access to IFoA and other resources to support member learning. ÌýMany of our resources have been produced by IFoA Working Parties and other Colleagues.
Since 2017 there have been many presentations, delivered at various conferences and events, here are some to get started:
The presentation is available on theÌýIFoA's Virtual Learning Environment (VLE):
The presentations areÌýavailable on theÌýIFoA's Virtual Learning Environment (VLE):
The presentationsÌýareÌýavailable on theÌýIFoA's Virtual Learning Environment (VLE):
The presentationsÌýareÌýavailable on theÌýIFoA's Virtual Learning Environment (VLE):
The presentation isÌýavailable on theÌýIFoA's Virtual Learning Environment (VLE):
The presentation isÌýavailable on theÌýIFoA's Virtual Learning Environment (VLE):
TheÌýpresentation isÌýavailable on theÌýIFoA's Virtual Learning Environment (VLE):
These videos are available to watch on YouTube:
Members can access articles about IFRS 17 via theÌý.