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IFRS 17 implementation, end to end.

IFRS 17 implementation support for insurers: model development on GGY Axis, Prophet, and Python. CSM waterfall reporting, data reconciliation, and transition advisory.

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01 · Primer

What IFRS 17 changed.

IFRS 17 replaced IFRS 4 as the global standard for insurance contract accounting. It changes how insurers measure and report liabilities: discounted cash flow projections, risk adjustments, contractual service margin (CSM) tracking, and granular unit-of-account grouping.

For most insurers, this is not a reporting change. It is an operating model change.

Who is affected

Any entity that issues insurance contracts, reinsurance contracts, or investment contracts with discretionary participation features. That includes life insurers, general insurers, reinsurers, and captive insurance entities.

Timeline

  • IASB: Effective date 1 January 2023.
  • India (IRDAI): Adoption roadmap in progress.
  • US (LDTI / ASC 944): Effective for SEC filers from January 2023.
02 · Methodology

Our 4-phase IFRS 17 delivery.

Phase 1

Gap Assessment & Transition Planning

Assess current IFRS 4 processes, identify gaps against IFRS 17 requirements, and build a phased transition plan covering data, models, systems, and reporting.

Phase 2

Model Development & Validation

Build or adapt actuarial models in GGY Axis, Prophet, or Python. We handle GMM, PAA, and VFA depending on your portfolio.

Phase 3

Data Architecture & Reconciliation

IFRS 17 requires granular data at the cohort level. We design data pipelines, build reconciliation frameworks between actuarial and finance systems, and validate data completeness.

Phase 4

CSM Waterfall & Reporting

Build CSM waterfall reports, P&L attribution analyses, and disclosure templates your finance team can maintain on their own.

03 · Platforms

Tools we run.

  • GGY Axis — primary actuarial modeling platform for life and annuity
  • Prophet — life and health insurance projections
  • Python — custom models, automation, and data pipelines
  • R — statistical analysis and validation
  • Excel — ad hoc analysis, validation, reconciliation

Want to cut compliance costs by up to 60%?

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contact@assurionservices.com · +1 (307) 393-9419