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ASTIN Working Party on the PAA under IFRS 17

Invitation to participate to the ASTIN Working Party on The PAA under IFRS 17



The IASB has recently published the accounting standard for insurance contracts, IFRS 17, which will come into effect on 1st January 2021. The standard brings significant changes to the recognition and valuation of insurance contracts. It will not only influence general insurers' operations, but also introduce changes to the presentation of results in the financial statements and potentially even affect the financial results themselves. 


The aim of the ASTIN Working Party on "PAA under IFRS17" is determine when and how general insurers can use the simplified premium allocation approach to measure their liabilities for unexpired risks. This will be done with practitioners in mind and the intention is to arrive at simple, easy-to-use guidelines for the use of PAA.


The Terms of Reference (TOR) are attached.


We invite you to present your application for being a nominated expert. For those motivated please send an e-mail with a short resume to the following address: PAA_IFRS17@actuaries.org before the 15th of November 2017.


Looking forward to your participation to this experts group,



Frank Cuypers
Chair, ASTIN