Best's Commentary: Analytical Considerations for IFRS 17 Reporters: Frequently Asked Questions

Following more than a year of (re)insurers reporting under the new standard, and with the benefit provided by a full annual cycle of rating analysis, AM Best recently published a FAQ to provide clarification on its analytical approach for IFRS 17 reporters.

In its Best’s Commentary, “Analytical Considerations for IFRS 17 Reporters: Frequently Asked Questions”, AM Best provides clarification on how IFRS 17 information is used in its proprietary capital model, Best’s Capital Adequacy Ratio (BCAR).

AM Best expects to continue to refine its analytical approach as disclosures and market practices evolve.

To access a complimentary copy of this commentary, please visit http://www3.ambest.com/bestweek/purchase.asp?record_code=358493.

AM Best is a global credit rating agency, news publisher and data analytics provider specialising in the insurance industry. Headquartered in the United States, the company does business in over 100 countries with regional offices in London, Amsterdam, Dubai, Hong Kong, Singapore and Mexico City. For more information, visit www.ambest.com.

Copyright © 2025 by A.M. Best Rating Services, Inc. and/or its affiliates. ALL RIGHTS RESERVED.

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