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Accounting principles

International Financial Reporting Standards (IFRS)

Since 1998 the Allianz Group has been drawing up its financial statements according to the International Accounting Standards (IAS).

Since 2002 the designation "International Financial Reporting Standards" (IFRS) applies to the overall framework of all standards approved by the International Accounting Standards Board (IASB).

On May 18, 2017, the International Accounting Standards Board (IASB) published IFRS 17, the new accounting standard for insurance contracts. Starting in 2021, IFRS 17 will establish a first truly uniform set of rules for the accounting of insurance contracts issued by capital market-oriented companies.

Fact sheet IFRS 17
The annual financial statement of Allianz SE is drawn up in keeping with the requirements of the HGB (Handelsgesetzbuch = Generally Accepted German Accounting Principles).

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Annual Report

Half-year Report