We support insurers through IFRS 17 transition and steady-state reporting: methodology decisions (Building Block Approach vs. Premium Allocation Approach vs. Variable Fee Approach), Contractual Service Margin (CSM) calculation, risk adjustment quantification, transition adjustments, and disclosure preparation. Our work pairs technical actuarial rigor with the accounting policy interpretation IFRS 17 demands. We coordinate directly with audit teams to streamline year-end review.
Actuarial Solutions
IFRS 17 Implementation & Reporting
End-to-end IFRS 17 implementation, methodology design, and ongoing reporting for insurance carriers transitioning from IFRS 4.
Who we work with
Life insurers
Reinsurers
Health insurers in IFRS jurisdictions
Insurance auditors
What we deliver
- — IFRS 17 methodology documentation
- — CSM and risk adjustment calculations
- — Transition adjustment analyses
- — Disclosure narratives and quantitative exhibits
- — Auditor support packages
Common questions
Which IFRS 17 measurement model do you typically recommend?
It depends on the product mix. We perform measurement-model fit analyses across the Building Block Approach (BBA), Premium Allocation Approach (PAA), and Variable Fee Approach (VFA), and recommend based on product characteristics and operational considerations.
Can you support ongoing IFRS 17 reporting after transition?
Yes. Many of our IFRS 17 engagements continue into steady-state quarterly and annual reporting, including audit support.