Methodology & CSM
Review measurement approaches, assumptions, liability and CSM mechanics, methodology choices and model changes across applicable portfolios.
From implementation to controlled operation
Make IFRS 17 results reliable, explainable and repeatable.
With IFRS 17 embedded in regular reporting, the focus increasingly shifts towards operating effectiveness: stable methodologies, well-governed assumptions, efficient data flows, controlled model changes and a clear explanation of financial movements.
Arocha & Associates supports insurers and reinsurers at the intersection of actuarial valuation, accounting requirements, systems and financial communication.
Our work is vendor-neutral and proportionate to the issue—whether the need is an independent review, targeted remediation, methodology refinement or broader reporting-process enhancement.
Core support
Connect actuarial logic with reporting control.
Data, process & controls
Assess data lineage, actuarial and accounting interfaces, reconciliations, review controls, documentation and the repeatability of the reporting cycle.
Reporting & analysis
Explain movements, validate disclosures and connect technical outputs with financial statements, management information and business performance.
Common post-implementation questions
Target the friction that reduces confidence.
- Are actuarial and accounting movements fully reconciled and understood?
- Do model and assumption changes follow a clear governance and validation process?
- Can management distinguish economic performance from accounting presentation effects?
- Are controls supported by sufficient evidence for internal and external review?
- Where can the reporting cycle be simplified without weakening control?
A focused improvement cycle
Diagnose the issue before redesigning the process.
The work follows the result from source data through actuarial calculation, accounting treatment, control and management explanation.
- 01
Frame
Clarify the reporting issue, portfolios, systems, stakeholders and intended outcome.
- 02
Trace
Follow data, assumptions, calculations, journals, reconciliations and review evidence.
- 03
Challenge
Test methodology, controls, explanations, governance and consistency of application.
- 04
Improve
Prioritise remediation, document changes and embed a more reliable reporting cycle.
Typical outcomes
Greater confidence in both the result and the process.
Clearer actuarial-to-accounting reconciliation and movement analysis.
Better-documented methodology, assumptions, models and change controls.
More efficient data flows, reviews and reporting-cycle responsibilities.
Financial narratives that management, auditors and stakeholders can follow.
Start with the reporting issue
Which part of the IFRS 17 process creates the least confidence?
We can help isolate the source of the problem, identify the controls and methodology that require attention, and define a proportionate improvement plan.