Breaking down the impact of M&A on IFRS 17 reporting: A Comprehensive IFRS 17 Framework for Business Combinations

Business combinations under IFRS 17 introduce significant complexity for insurers, as acquisitions require insurance contracts to be measured as if newly issued, with IFRS 17 and IFRS 3 working together to determine fair value, Day 1 outcomes, and the recognition of future profitability.

This white paper provides a practical, end‑to‑end roadmap for managing insurance business combinations under IFRS 17, covering fair value measurement, Day 1 CSM or loss, and integration into group reporting. It is designed for teams involved in transactions who need clarity, structure, and technical rigour.

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