AM Best: Best's Special Report: Key Performance Indicators More Meaningful Under IFRS 17 As IFRS 17 moves from the standard setting to implementation stage, a new chapter has opened, bringing with it fresh uncertainties. Stakeholders are starting to debate what users of (re)insurance company financial reporting will do with the new data and what the likely key performance indicators (KPIs) will be under IFRS 17. A new report from AM Best, "Key Performance Indicators More Meaningful Under IFRS 17", explores some of the challenges and opportunities that it has identified as stemming from the new framework, as well as some of the KPIs it believes will be critical for both (re)insurers' financial stakeholders and (re)insurers themselves.