Under IFRS 17, certain investment contracts—those with Discretionary Participation Features (DPF)—fall within the standard’s scope, even though they may not transfer significant insurance risk. These contracts blur the line between...
One of the lesser-discussed, yet highly impactful features of IFRS 17 is the option for insurers to present insurance finance income or expense either in the profit or loss (P&L)...
One of the most transformative features of IFRS 17 is its treatment of onerous contracts—insurance contracts that are expected to generate a net loss over their coverage period. While IFRS...
For many general insurance companies, the Premium Allocation Approach (PAA) under IFRS 17 offers a simplified framework for measuring liabilities and recognizing revenue. It’s especially attractive for short-duration contracts like...
Life assurance companies operate under long-term, complex contractual obligations that require precise actuarial forecasts and careful financial planning. With the introduction of IFRS 17, the landscape for life insurers in...
Growth Is Good—Unless It Triggers Tax Exposure Every successful business faces inflection points—scaling operations, entering new markets, restructuring ownership, or raising capital. But as operations grow more complex, tax obligations...
Tax Risk Is Business Risk In today’s complex and fast-changing regulatory environment, tax risk is more than a finance issue—it’s a strategic business concern. Errors, omissions, or delays in tax...
Silos Are Risky—Integration Is Smart Caribbean businesses today operate in a challenging landscape—heightened regulatory requirements, fast-moving digital threats, environmental concerns, and growing stakeholder scrutiny. Yet too often, governance, risk management,...
In the Digital Age, Cyber Risk Is Business Risk From ransomware attacks and phishing scams to data leaks and system outages, cyber threats are no longer IT issues—they are boardroom-level...
The Real Value of Internal Controls In a fast-paced business environment marked by evolving risks, regulatory scrutiny, and financial pressure, internal controls are not just about compliance—they are about confidence....
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