The implementation of IFRS 17 (International Financial Reporting Standard 17) represents a significant shift in how insurance companies account for insurance contracts, particularly in the measurement of liabilities. This paper explores the development of teaching cases designed to assist students in understanding the practical application of IFRS 17 in the insurance industry, focusing specifically on insurance contract liabilities. The research highlights the core elements of IFRS 17, including initial recognition, subsequent measurement, and non-financial risk adjustments. Furthermore, it examines the challenges faced by insurance companies in implementing IFRS 17 and how these challenges can be addressed through effective case-based teaching. The objective is to foster a deeper understanding of IFRS 17's implications for financial reporting and provide students with the tools to navigate its complexities. Through an analysis of real-world scenarios and educational strategies, this paper aims to contribute to the advancement of accounting education in the context of evolving international standards.

IFRS 17;Insurance contract liability;Financial reporting;Teaching cases;Insurance industry

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DOI： https://doi.org/10.62639/sspjiess02.20250203

Published： 2025