IFRS 17 Discounting: Strategic Choices with Significant Consequences
Overview
The implementation of IFRS 17 introduced complex discounting requirements that can materially impact financial results. Michael and Sunil unpack the strategic decisions insurers must make regarding discount rates and risk adjustments. This article provides insights of the issues around determining the time value of money.
| Author | 1 Michael Winkler, Actuary (SAA/DAV) at RefinSol and Shasat Consulting and previously in leading actuarial positions at Swiss Re, Munich Re/New Re, and Winterthur Group. 2 Sunil Kansal, Head of Consulting at Shasat, is a Chartered Accountant and a Fellow of the Institute of Chartered Accountants in England and Wales. |
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| Division | Financial Reporting |
| Keywords | Though leadership IFRS 17 Insurance Contracts SAICA Technical |
| Categories | Financial Services |
| Date | 01 September 2025 |
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