Yu Wei Lim

Examining IFRS 17 disclosures of selected insurance companies operating in Asia, we analyse and compare key aspects of the new accounting framework.

IFRS 17 in Asia: We examined disclosures from year-end 2024 from select global and domestic insurance companies with substantial operations in the region.

We summarize the key findings from a comparative analysis of the effect of IFRS 17 on some Asian markets.

The Central Bank of Malaysia’s proposed changes to the risk-based capital framework are substantial, and we foresee several material challenges for operators.