Reserving Under IFRS 17: A Field Guide
The contractual service margin without the mystification
Jun 28, 2026 · 2 min read
Abstract
IFRS 17 replaced familiar deferral-and-matching reserving with a model built on fulfilment cash flows and a contractual service margin. This guide walks through the general measurement model step by step with a worked single-cohort example, focusing on the mechanics practitioners actually get wrong: risk adjustment placement, CSM unlocking, and the treatment of onerous groups.
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