IFRS 16: The IASB has published IFRS 16 – the new leases standard. It comes into effect on 1 January 2019. Virtually every company uses rentals or leasing as a means to obtain access to assets and will therefore be affected by the new standard.
The publication is an analysis of the results of major insurers in South Africa for the year ended 31 December 2014.
We are pleased to provide you with a copy of Ready or not, here it comes which summarises the status of the International Accounting Standards Board (IASB) re-deliberations on the IFRS for insurance contracts and where we go from here
PwC’s sixfth biennial Strategic and Emerging Issues in South African Insurance survey builds on our previous surveys, with content that provides a comprehensive overview of issues and challenges facing the industry.
Survival and Success publication outline the findings from our benchmarking survey analysis of the South African Insurance industry in 2013/2014.
Understanding the similarities and differences between IFRS 4 Phase II and SAM. The regulatory and financial reporting for insurers is undergoing change.
SAM Focus - Corporate governance, risk management and internal control framework for South African insurers.
The FSB’s SAM 2013 Update provides detail on the SAM parallel run, the process which requires insurers to calculate and report in line with the SAM proposals
Practical guide to IFRS – insurance contracts
With two months to go before the IASB is expected to release the exposure draft for IFRS 4: Phase II, the accounting standard on the measurement of insurance contracts, we conducted interviews with South African insurance analysts, to obtain their views on the current and suggestions for future reporting by South African insurers. The survey follows a similar study carried out by our global firm during the fourth quarter of 2009.