IFRS 17: Recalibrating your mental model for insurer financial performance
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IFRS 17: Recalibrating your mental model for insurer financial performance

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An instructive way to think about financial reporting is that it will never capture perfectly the underlying economic reality of a company’s position and performance.

Rather, it’s an attempt to take as meaningful as possible a snapshot of that reality, in a way that is both consistent with other similar entities and understandable by outsiders looking in.

What

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