Review of disclosures in companies’ first annual reports and accounts following their adoption of IFRS 17. It covers areas of good practice, disaggregation and proportionality, areas for continued focus, alternative performance measures (APMs), and key expectations.

Detailed guide on interpreting and implementing IFRS, with illustrative examples and extracts from financial statements. The manual is available online (free registration required) as part of EY Atlas Client Edition.

The review report covers transition disclosures; accounting policies, judgements and estimates; estimates of future cash flows and contractual service margin (CSM); discount rates; risk adjustment; measurement models; Alternative Performance Measures (APMs); IFRS 9; and non-insurance companies.

Briefing focusing on IFRS 17 for non-insurers showing examples of common contracts that may be within the scope of the standard. It covers the scope of exclusions from IFRS 17 and criteria for identifying insurance contracts.

Briefing that summarises the guidance relating to coverage units and contractual service margin (CSM), covering frequently asked questions on IFRS 17 with examples. The appendix lists examples of coverage units for life insurance contracts with permissible approach to determining coverage units.

Overviews of each international accounting standard, with a history and timeline of key events and amendments.