Shasat Research Featured in Contingencies — the Magazine of the American Academy of Actuaries

Michael Winkler and Sunil Kansal’s analysis of IFRS 17 discounting has been published as a feature article in Contingencies, one of the most widely read actuarial publications in the United States.

Shasat Consulting  ·  Michael Winkler & Sunil Kansal  ·  March 2026

We are delighted to share that our article, IFRS 17 — How Discounting Shapes Financial Outcomes, has been published as a feature in Contingencies, the flagship magazine of the American Academy of Actuaries, in its March/April 2026 edition.

The American Academy of Actuaries is the professional association for actuaries in the United States, and Contingencies is read by thousands of actuarial professionals, CFOs, and finance leaders globally. Being selected as a feature article represents significant recognition of the research quality and its practical relevance to the profession.

The article examines how discount rates under IFRS 17 are derived and applied in practice, with particular focus on the differences between the top-down and bottom-up approaches, the relationship with Solvency II methodology, and the practical challenges insurers face across different markets and geographies.

This publication follows the earlier release of the same research by the Actuaries Institute of Australia, reflecting the global reach and relevance of this analysis. Together, these publications represent recognition by two of the world’s leading actuarial professional bodies.

The research builds on the authors’ book, Navigating IFRS 17: A Practical Guide to Accounting & Actuarial Implementation, and reflects Shasat’s continued commitment to producing rigorous, practice-oriented insight for the global insurance, actuarial, and finance community.

Tags: IFRS 17  ·  Discounting  ·  Contingencies Magazine  ·  American Academy of Actuaries  ·  Solvency II  ·  Insurance Liabilities  ·  Actuarial Research  ·  Shasat