SAS: IFRS 4 Phase II and Solvency II

In addition to Solvency II, which went live January 2016 in the European Union, another regulation will soon change the face of the insurance industry – IFRS 4 Phase II (which is planned to be renamed IFRS 17 Insurance Contracts in 2017), issued by the International Accounting Standards Board (IASB).

The objective of Phase II is to improve financial reporting by providing more transparent, comparable information about:

The effect of the insurance contracts on financial performance. The

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