Dr. Ersa Tri Wahyuni, Head of the Center of Accounting Studies (CAS) FEB Unpad, was invited to share her expertise with insurance industry regulators in Brunei Darussalam on February 2-4, 2026. This three-day training was organized by BILIF, the Brunei Institute of Leadership and Islamic Finance, a training institution owned by Brunei Darussalam Central Bank, at the BILIF office building in Bandar Seri Begawan.
This three-day training, in addition to providing a technical foundation for IFRS 17 Insurance Contracts, also focused on how to enhance the role of regulators in overseeing the insurance industry following the implementation of IFRS 17. Brunei Darussalam has implemented IFRS 17 since 2023 for both Islamic and conventional insurance companies.
Dr. Ersa Tri Wahyuni also provided information on regulatory policies and evaluations of IFRS 17 implementation in other countries. As the sole resource person for the three-day training, Dr. Ersa had to conduct extensive research to compile materials and conduct in-depth analysis of the financial reports of insurance companies in Brunei Darussalam.
“This is the second time we have been invited to provide IFRS 17 training to the Central Bank of Brunei Darussalam, the first being in October 2024. This year marks the second year Brunei has implemented IFRS 17. Naturally, its implementation has improved, and regulators can enhance their role in supervising insurance companies following the implementation of IFRS 17.”
The Head of the Accounting Department, Dr. Dini Rosdini, welcomed the role of accounting lecturers as experts abroad. “The Accounting Department is proud that our lecturers’ expertise is recognized by foreign regulatory bodies, especially since IFRS 17 is a very difficult international accounting standard and presents unique challenges for insurance companies worldwide.”
This IFRS 17 training supports more transparent financial reporting for insurance companies. The insurance industry is crucial to achieving SDG 3: Good Health and Well-Being and SDG 8: Decent Work and Economic Growth. Strengthening corporate financial reporting also supports SDG 9: Industry, Innovation, and Infrastructure. The training conducted by Dr. Ersa Tri Wahyuni also supports SDG 4: Quality Education by providing quality training for regulators.
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