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Practical guidance, commentary and support on the insurance sector for financial services professionals.

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Insurance Focus

FCA proposals to support diversity and inclusion

Concerns that financial services organisations are paying lip service to DE&I has prompted proposals that strengthen the regulator’s expectations around non-financial misconduct.

Data sharing as a policy intervention

The recent and spectacular advances made in generative artificial intelligence have been possible because of shared data.

IFRS 9 Financial Instruments and procyclicality

Earlier this year the IASB launched a call for evidence as part of its post implementation review of the impairment requirements in IFRS 9 Financial Instruments. Some respondents to the call for evidence pointed out that the impairment model in IFRS 9 is procyclical, a point also discussed by the ECB in a working paper published in June 2023.

Challenges with accounting for financed emissions

In recent years, the issue of "financed emissions" has become a crucial aspect of the climate change discussion, highlighting the significant role that financial institutions play in contributing to greenhouse gas emissions.

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