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The Philippines: Key issues and challenges anticipated as life insurers implement IFRS 17
By Pingni Eng and Chong Wen Ang
10 November 2021
International Financial Reporting Standard 17 represents a paradigm shift in financial reporting for life insurers in the Philippines. We explore several aspects of the standard that carriers could find particularly challenging, including:
- Discount rates
- Unit of account and contract boundaries
- Risk adjustment
- Measurement models for investment-linked products
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