Navigating The Captive Insurance Landscape As IFRS 17 Takes Shape Across Markets

Insurance companies, including captives, are at different phases in their journey toward adopting the new International Financial Reporting Standard 17 (IFRS 17), which took effect across many markets around the world for reporting periods starting 1 January 2023. Despite this progress, many jurisdictions have delayed the implementation of IFRS 17 and will adopt the new accounting standard between 2024 and 2026.

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