1 January 2023 was implementation day for IFRS 17, replacing IFRS 4.
IFRS 17 applies to issued insurance and reinsurance contracts, reinsurance contracts held and investment contracts with a discretionary participation feature that are issued by an entity that also issues insurance contracts.
As implementation nears this page provides access to IFoA and other resources to support member learning. Many of our resources have been produced by IFoA Working Parties and other Colleagues.
IFoA working parties’ resources
IFRS 17 video presentations
Since 2017 there have been many presentations, delivered at various conferences and events, here are some to get started:
General Insurance Spring Conference
The presentation is available on the IFoA's Virtual Learning Environment (VLE):
Life Insurance
The presentations are available on the IFoA's Virtual Learning Environment (VLE):
Life Conference
The presentations are available on the IFoA's Virtual Learning Environment (VLE):
- - login to the vle
Giro Conference
The presentations are available on the IFoA's Virtual Learning Environment (VLE):
Asia Conference
The presentation is available on the IFoA's Virtual Learning Environment (VLE):
CIGI Conference
The presentation is available on the IFoA's Virtual Learning Environment (VLE):
Masterclasses and Cross practice
The presentation is available on the IFoA's Virtual Learning Environment (VLE):
- - available on the IFoA's Virtual Learning Environment (VLE)
Foundation videos
These videos are available to watch on YouTube:
Library resources
Members can access articles about IFRS 17 via the .