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Life and superannuation accounting update presentation


This presentation covers:

  • IFRS 17 insurance contracts
  • AASB 1056 superannuation entities.

Author profiles

Kieren Cummings
Kieren is an insurance partner with Ernst & Young with over 20 years’ experience in the insurance industry in both commercial roles and professional services. Kieren leads EY’s IFRS 17 activities in Oceania, and is a member of their Global IFRS 17 technical panel. Originally from Australia, he was based in Korea supporting Ernst & Young’s multi-national and domestic insurance clients for three years from 2007 for their adoption of IFRS. In 2010 he transferred to Hong Kong where he served EY’s multinational and regional insurance clients, in both an audit and advisory capacity. He returned to Australia in 2015 and continues to work with EY’s insurance teams and clients across the region. - Current at 12 March 2018
Matina Moffitt
Matina is an Executive Director, Financial Services – Superannuation at Ernst & Young. Matina has over 30 years’ experience in audit, with the last 28 specialising in audit and accounting for superannuation funds. Her clients include employer sponsored and public offer superannuation funds. She also has extensive experience in auditing funds with custodians as well as funds with direct investments. Matina’s experience in the superannuation industry includes assurance advisory services, including development of risk management frameworks, corporate governance reviews for superannuation trustees and reviews of processes and procedures designed to ensure compliance with relevant legislation and corporate policies. - Current at 12 March 2018


This was presented at 2018 Financial Services Taxation Conference .

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Individual sessions

M&A in financial services

Author(s):  Paul ABBEY,  Jeanelle MENEZES

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Residence – Central management & control

Author(s):  Stuart Dall,  Bob DEUTSCH,  Richard EVANS

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The ATO’s approach to significant financial services tax issues

Author(s):  Jeremy HIRSCHHORN

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Macro economic outlook and implications for taxation

Author(s):  Shane Oliver

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Australia’s hybrid mismatch rules: Application and interactions


Materials from this session:

Tax transparency initiatives – The current state of play

Author(s):  Chris Vanderkley,  Helen Kelly

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Stapled groups

Author(s):  Andrew Hirst

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