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insurance service result articles

Every published article tagged insurance service result, 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 18 for Insurers: Where Does the Insurance Result Belong?

6 November 2026

Explore the classification questions behind an insurer’s profit or loss statement through a focused example from Amatle Institute.

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.