IFRS 17 FY23 UK reporting analisis : April 2024

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<title>IFRS 17 FY23 UK reporting analisis</title>
<subTitle>: April 2024</subTitle>
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<dateIssued>2024</dateIssued>
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<abstract displayLabel="Summary">IFRS 17 is now fully in force and quite a few insurance companies have reported under the new standard for their 2023 annual financial reports. This report covers the analysis of financial statements in FY23, outlining any new trends that have emerged and any similar themes to the findings in interim 2023.

The report compares the disclosures made by 10 of the largest UK life insurers and 18 general insurance companies that have a major presence in the UK market. Despite certain expected disclosures being mandatory at FY23, we still observe divergences in approaches, calibrations and the level of granularity adopted. Some of the additional disclosures at FY23, such as the CSM maturity analysis, provide helpful information to stakeholders and we expect it to continue to receive attention in future periods</abstract>
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<topic>Contabilidad financiera</topic>
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<topic>Informes financieros</topic>
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