EFRAG Survey: Impacts of IFRS 17

Ex-ante Impact Analysis of the likely economic consequences of implementing IFRS 17


The adoption of IFRS 17 in the European Union could have a major impact on the insurance industry. 

Therefore, it is essential to understand what could be its competition implications in terms of product design, pricing, asset allocation and funds raising in capital markets.

EFRAG has contracted VVA/London Economics to provide economic input into EFRAG’s impact analysis of IFRS 17 Insurance Contracts.

Among other sources of information, VVA/London Economics are seeking input from a wide range of stakeholders.

The Survey is open until 31 May 2018.