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IFRS 17

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.

IFoA working parties’ resources

IFRS 17 video presentations

Since 2017 there have been many presentations, delivered at various conferences and events, here are some to get started:

General Insurance Spring Conference

The presentation is available on theÌýIFoA's Virtual Learning Environment (VLE):

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Life Insurance

The presentations areÌýavailable on theÌýIFoA's Virtual Learning Environment (VLE):

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Life Conference

The presentationsÌýareÌýavailable on theÌýIFoA's Virtual Learning Environment (VLE):

  • Ìý- login to the vle
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Giro Conference

The presentationsÌýareÌýavailable on theÌýIFoA's Virtual Learning Environment (VLE):

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Asia Conference

The presentation isÌýavailable on theÌýIFoA's Virtual Learning Environment (VLE):

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CIGI Conference

The presentation isÌýavailable on theÌýIFoA's Virtual Learning Environment (VLE):

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Masterclasses and Cross practice

TheÌýpresentation isÌýavailable on theÌýIFoA's Virtual Learning Environment (VLE):

  • Ìý-Ìýavailable on theÌýIFoA's Virtual Learning Environment (VLE)

Foundation videos

These videos are available to watch on YouTube:

Library resources

Members can access articles about IFRS 17 via theÌý.

IFRS 17 Resources

IFRS 17 Resources

Download here