Governance + Coordination cover organisational elements for IFRS 17 implementation. Per public IFRS 17 abstract + IFRS Foundation Project Summary + Wikipedia + Big 4 Insurance Industry Insights (full IFRS 17 text NOT reproduced): IFRS 17 Governance + Controls framework: senior management + Board Audit Committee oversight + actuarial function head sign-off + chief financial officer + chief actuary + chief risk officer cross-functional coordination; IFRS 17 implementation steering committee + working groups (actuarial + accounting + IT + data + tax + treasury + investor relations); SOX-equivalent controls for IFRS 17 calculation engine + data quality + financial close + disclosure; segregation of duties + reviewer approval + audit trail + change management + version control for actuarial models; key person dependencies + succession planning + documentation. Internal Controls for IFRS 17: integration with SOX (US insurers + SEC registrants) + JSOX (Japan) + UK Corporate Governance Code + IAA (International Actuarial Association) Insurance Accounting Working Group guidance; controls over: data inputs + actuarial models + assumptions + parameters + computations + outputs + financial reporting + disclosures; periodic independent review + internal audit + actuarial review + Big 4 advisory + assurance. Coordination with insurance regulatory frameworks: Solvency II (EU + UK + adapted globally) - Pillar 1 quantitative + Pillar 2 qualitative + Pillar 3 disclosure; EIOPA implementation + Q&A + supervisory convergence; NAIC US Statutory Accounting Principles (SAP) + Risk-Based Capital (RBC); APRA Australia + PRA UK + Bermuda Monetary Authority + Singapore MAS + Hong Kong IA + India IRDAI + Brazil SUSEP + Canada OSFI + Japan FSA + China CBIRC; IAIS (International Association of Insurance Supervisors) - Insurance Core Principles (ICPs) + ICS (Insurance Capital Standard) version 2.0 finalised + ComFrame + ABM Aggregation Method + Holistic Framework for Systemic Risk. 2024-2025 pipeline: ICS finalisation + IFRS 17 narrow-scope amendments + IFRS 9/17 coordination + climate-related disclosures (IFRS S2 + EU CSRD ESRS E1 climate + TCFD + TNFD insurance underwriting + investment) + AI/ML actuarial + analytics + post-implementation review per IASB cycle. Coordinates with IFRS Foundation + IASB + EFRAG + national regulators + IAA + IAIS + Big 4 + analyst community. IFRS 17 Governance + Coordination applies.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.