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IFRS 17 OCI option articles

Every published article tagged IFRS 17 OCI option, newest first. Each one takes a lesson and sets out its judgements step by step, with every figure tied to the paragraph it rests on.

IFRS 17 Insurance Revenue: How the New Profit or Loss Statement Is Built

27 October 2026

Why the IFRS 17 income statement opens with insurance revenue rather than premiums, and what that change asks of anyone reading an insurer's results.

IFRS 17 Insurance Finance Income or Expenses: Profit or Loss or OCI?

26 October 2026

A single portfolio policy decides where insurance finance income or expenses are presented, and this lesson follows one group through a year under both options.