77061 sepias plusEFRAG asks for a delay of the IFRS 17 annual cohort exemption reviewEFRAG delay request on IFRS 17 cohort exemption review signals potential relief or reprieve for insurers managing annual compliance cycles; affects implementation timetable.658245 auggrant thorntonInitial recognition and measurementBig 4 explores how insurers should initially recognize and measure insurance contracts under IFRS 17, essential for finance leaders handling significant insurance obligations.758235 auggrant thorntonSubsequent measurementGrant Thornton launches IFRS 17 guidance series. Useful for insurers and complex measurement questions, but generic commentary rather than urgent practitioner resolution.4