AAE approves EAN 4 on IFRS 17

The AAE General Assembly approved the European Actuarial Note (EAN 4) on IFRS 17.


This European Actuarial Note (EAN) is an educational document for actuaries reporting under the IFRS 17 reporting standards as endorsed by the EU according to Commission Regulation (EU) no 2021/2036 of 19 November 2021 amending Regulation (EC) no 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) no 1606/2022 of the European Parliament and of the Council.

It has been adopted by the AAE in order to advance the understanding of the subject by readers of the EAN, including actuaries and others, who use or rely upon the work of actuaries in relation to reporting under IFRS 17 as endorsed by the EU.


Here is the direct link to EAN 4.


All other EANs as well as ESAPs and other relevant documents can be found on the European Standards of Actuarial Practice page.