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Breaking down the impact of M&A on IFRS 17 reporting: A Comprehensive IFRS 17 Framework for Business Combinations
22 April 2026 | Written by Eddy Eyad
< 1 minute read
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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