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The implement of IFRS 17 by smaller insurance companies preparers' perspectives

Walhin, Laura ULiège
Promotor(s) : Schumesch, Patrice ULiège
Date of defense : 5-Sep-2018/11-Sep-2018 • Permalink :
Title : The implement of IFRS 17 by smaller insurance companies preparers' perspectives
Translated title : [fr] L'implémentation de IFRS 17 dans les petites entreprises d'assurance: Point de vue des prépareurs
Author : Walhin, Laura ULiège
Date of defense  : 5-Sep-2018/11-Sep-2018
Advisor(s) : Schumesch, Patrice ULiège
Committee's member(s) : Boniver, Fabien ULiège
Thiry, Bernard ULiège
Language : English
Number of pages : 82
Keywords : [en] IFRS 17
[en] Insurance
[en] IFRS
Discipline(s) : Business & economic sciences > Accounting & auditing
Target public : Researchers
Professionals of domain
Institution(s) : Université de Liège, Liège, Belgique
Degree: Master en sciences de gestion, à finalité spécialisée en Financial Analysis and Audit
Faculty: Master thesis of the HEC-Ecole de gestion de l'Université de Liège


[en] IFRS 17 is the new Standard for insurance contracts. It was published on the 18th of May 2017 and will replace IFRS 4 Insurance Contracts as from its effective date, the 1st of January 2021. IFRS 4 was only an interim Standard. However, the IASB took about ten years to publish the new IFRS 17. The underlying reason is that insurance contracts are difficult to measure due to the uncertainty and insurance risk linked. IFRS 17 was eventually published and insurers are left with three and a half year to fully implement it. There are however many concerns raised in the industry linked to the complexity and uncertainty of the Standard. This thesis mainly focuses on ten interviews that have been analyzed in order to draw conclusions.



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  • Walhin, Laura ULiège Université de Liège > Master sc. gest., à fin.


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