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  • ContentsContents
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  • Article title
  • Abstract
  • Keywords
  • Relevance to practice
  • 1. Introduction
    • Note for the reader
  • 2. The transition from IFRS 4 to IFRS 17
    • EU-endorsement process; EU carve-out option
    • Transition from IAS 39 to IFRS 9 by insurance companies
  • 3. Data and sample selection
  • 4. Transition effects
    • 4.1. Transition approach
    • 4.2. Quantitative impact
    • 4.3. Disclosure
  • 5. Other disclosure aspects analysed
    • 5.1. Approach adopted
    • 5.2. Analyses
      • 5.2.1. Liability methodological assumption
      • 5.2.2. Liability analysis of changes
      • 5.2.3. Insurance contract reporting granularity (or level of disaggregation) and use of the EU carve-out
      • 5.2.4. Risk reporting and sensitivity disclosure requirements
  • 6. Presentation of insurance result and (adjusted) operating result
    • 6.1. OCI option of IFRS 17.88b/89b and interaction with IFRS 9 classified financial assets
    • 6.2. Use of an alternative insurance performance measure (APM)
  • 7. Conclusion
  • Acknowledgements
  • References
  • Appendix 1
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