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IAA Releases International Actuarial Note on IFRS 17 Insurance Contracts

IAA Releases International Actuarial Note on IFRS 17 Insurance Contracts


The International Actuarial Association (IAA) is pleased to announce the publication of the International Actuarial Note 100 on the Application of IFRS 17 Insurance Contracts (IAN 100), developed by the IAA's Insurance Accounting Committee.

Over the past 20 years, the IAA has given significant input to the development of the International Financial Reporting Standard 17, Insurance Contracts (IFRS 17) and has gained significant insight into the challenges and key approaches of reporting under IFRS 17 and the role of the actuary in that reporting process. IAN 100 serves to familiarize actuaries with approaches that might be taken and to demonstrate how the actuarial profession might approach the application of IFRS 17 to improve quality, credibility and public confidence in information disclosed and recognized in financial statements prepared in compliance with IFRS 17, thereby serving the public interest.

IAN 100 is based on the Standard issued in May 2017 and the amendments published in June 2020. It also reflects some of the discussions at the Transition Resource Group (TRG) meetings held in 2018 and 2019.  This IAN will be reviewed periodically and may be revised in the future to reflect any future changes to the standard by International Accounting Standards Board (IASB).

IAN 100 is available on the IAA website under PUBLICATIONS / IANs.


The Insurance Accounting Committee will host webinars on October 18 (at 3 AM EDT) and October 20 (at noon EDT) to present this IAN. Registration for the webinars will open next week.


This activity supports the IAA's mission and strategic objectives to provide key supranational institutions with actuarial expertise on issues of relevance in global forums serving the public interest, and to support the development of the actuarial profession worldwide and promote appropriate professional standards through Member Associations.


To learn more about the work of the IAA on this topic, contact the Director of Technical Activities at the IAA Secretariat.