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A closer look at IFRS 18 – Additional considerations for insurers
This publication addresses frequently asked questions about the application of IFRS 18 that have arisen in the insurance sector.
It contains an illustrative consolidated statement of profit or loss for a life and non-life insurance group under IFRS 18 Presentation and Disclosure in Financial Statements.
It is issued as an appendix to EY’s Applying IFRS: A closer look at IFRS 18 (Updated April 2026) and should, therefore, be read in conjunction with that publication.