GAP Analysis and Assessment of The Impact of IFRS 17 on Business Operations

IFRS 17 new standard changes fundamentally the way in which an insurance entity reports its financial dimensions and results for a given period and over time. This standard will bring greater transparency and comparability about the profitability of both new and existing insurance contract business.

Preparing for and implementing IFRS 17 will be problematic and challenging. It will require considerable effort to gain an initial understanding of the impact on the reported numbers as well as the upgrades to process and systems to ensure they can provide IFRS 17 compliant data. This will require, from an early stage, coordination, and dialogue between functions such as Actuarial, Finance and IT in executing an IFRS 17 implementation project. Furthermore, dialogue with business users and investors should be early and extensive to minimize the possibility of and impact of any “unpleasant surprises”.

Our course is designed to help kick off these processes. It is aimed to understand the Gaps between IFRS 4 and IFRS 17 and help in performing a GAP analysis and assessment report that detailed the impact of IFRS 17 on insurance company business operations.

Our course is split into two independent phases and can be bought separately.

Phase one is a qualitative training on the following main topics:

  • Gap analysis of IFRS 17 requirements against the operating model.
  • Determine the current state (people, policies, processes, data, and systems) and highlight the changes against the IFRS 17 requirements.
  • Determine the business impact on all aspects of the organization/company.
  • Highlight the necessary changes, as well as the magnitude of the work required to move to the desired future state.

Phase two is a quantitative training by performing a case study and submitting a Gap Analysis and Assessment Report based on the case study.

Who Should Attend

  • This course is designed for those who wish to learn about the critical technical differences between the accounting and reporting requirements of existing IFRS 4 (and industry practice) and IFRS 17.
  • It will be highly relevant to finance, risk and actuarial team members preparing for the changes in insurance contract accounting practice.
  • The course is designed for executive officers, industry controllers, analysts, actuaries, auditors, and finance professionals who wish to gain a working knowledge of this large new standard.

Topics Phase One (3 Days)

  • Day One:
    A. IFRS 17 Introductions, objectives and background
    B. The journey from IFRS 4 to IFRS 17
    C. Expected Effects on Accounting Policies
  • Day Two:
    A. Expected effects on the data
    B. The expected effects on financial reporting
    C. The expected effects on operational processes.
  • Day Three:
    A. The expected effects on employees
    B. The expected Effects on the Organizational Structure
    C. The Expected Effects on Information Systems

Topics Phase Two (3 Days)

  • Day One:
    1.     Providing Data For the trainees.
    2.     Conduct a high-level assessment of how the requirements of IFRS 17 will change the actuarial methodologies and models.
    3.     Conduct a high-level assessment of how the requirements of IFRS 17 will have an impact on the data.
    4.     Conduct a high-level assessment of how the requirements of IFRS 17 will impact a company’s financial results.
    Day Two:
    1.     Identify which methodological approaches need to be adjusted or developed to meet the requirements of IFRS 17.
    2.     Benchmark the new requirements against current reporting methodology and actuarial models.
    3.     Analyze and evaluate the capacity of current systems against the requirements of IFRS 17.
    Day Three:
    1.     Preparing the Gap Assessment Report
    2.     Providing the Trainees with the Gap Assessment Report

Date & Venue

  •  
    Phase Number Date Venue
    Phase One December 1, 2 & 3 9am to 4pm
    Phase Two December 15, 16 & 17 9am to 4pm

    The training will take place in Beirut – Lebanon. Details of the venue will be communicated to the participance upon registration.

    Please contact us on may@muhanna.com for fee inquires.

Strengthening Our Region’s Economies & Institutions Through Research, Education, & Capacity Building.