IFRS 9/17 are a set of International Financial Reporting Standards that define the classification and measurement of the assets and liabilities of insurance companies. From 2023, Allianz will adopt these standards for reporting its financial performance. 

Are you an expert in financial accounting or an individual already familiar with the basics of accounting?

If yes, click the link below to go directly to the IFRS 9/17 videos.

Are you new to the world of financial accounting and looking for some basic information on financial concepts?

If yes, click the link below for a refresher on accounting basics.  

IFRS 9 specifies how an insurer should classify and measure its financial assets, while IFRS 17 defines the accounting of insurance contracts. This video will give you an overview of the two standards and also explain how they interact with each other. 

IFRS 9 addresses the accounting for financial instruments, including their classification and measurement. This video provides a more detailed look into how the IFRS 9 standard works. 

A standard that addresses the accounting of insurance contracts, IFRS 17 sets out principles for their recognition, measurement, presentation and disclosure. Insurance contracts combine the features of both financial instruments and service contracts. This video provides a detailed explanation of the standard and its main features. 
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Do you want to dive deeper into IFRS 17 and its implementation? Click the link below to watch the IFRS Foundation's IFRS 17 videos. 
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