IFRS 17

1 January 2023 is 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.

 As implementation nears this page provides access to IFoA and other resources to support member learning.  Many of our resources have been produced by IFoA Working Parties and other Colleagues.

IFoA working parties’ resources

Resources and courses

Course: IFRS 17 Insurance Contracts – The Fundamentals

Many providers are offering training and we have negotiated a discount for IFoA members for BPPs half-day training course. Please login to your account and follow the link below to find out more about the course.

IFRS 17 resources

IFRS 17 Resources

IFRS 17 Resources

Download here

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 the IFoA's Virtual Learning Environment (VLE):

Life Insurance

The presentations are available on the IFoA's Virtual Learning Environment (VLE):

Life Conference

The presentations are available on the IFoA's Virtual Learning Environment (VLE):

Giro Conference

The presentations are available on the IFoA's Virtual Learning Environment (VLE):

Asia Conference

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

CIGI Conference

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

Masterclasses and Cross practice

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

Foundation videos

These videos are availble to watch on YouTube:

Library resources

Members can access articles about IFRS 17 via the library portal.