Financial KPIs in a IFRS17 World È stato salvato
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Financial KPIs in a IFRS17 World
Main opportunities and challenges for insurers, analysts and investors
The purpose of this report is to provide a market overview of how the current KPIs could be enriched by the new IFRS17 value metrics
The introduction of IFRS17 reporting will certainly provide new indicators to investors, financial analysts and rating agencies and an additional challenge for the management and the investor relations managers. Except for the IFRS17 specific “reporting” KPI (CSM, Equity, Underwriting Profit), the most common financial ratios (ROE, ROI, Financial leverage, OFCF) are expected to be still the main indicators even if the underlying quantities and dynamics will change.
Furthermore, the new accounting standard allows for multiple discretional methodological choices and for the use of expert judgements that can impact the intra-industry comparability, especially in regards of transition choices.
Financial analysts and investors will be required to adjust KPIs to take into account assumption and methodological differences.
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