動画検索
関連広告
検索結果
Introduction
Overview of IFRS 17 Insurance Contracts
Scope of IFRS 17
Definition of an insurance contract under IFRS 17
Separating components
Level of aggregation
Initial recognition
Overview of measurement models
General model for measurement of insurance contracts
Liability for the remaining coverage (building blocks)
Premium allocation approach
Presentation of insurance contracts
Intro
Scope of the standard
IFRS 17 and insurance contracts
Resources
Changes to the 2013 Exposure Draft
IFRS 17 vs market-consistent embedded value
How do you see the role of actuaries in the process of adopting this standard?
Contractual Service Model (CSM)
How does the IASB expect to be involved in the implementation of IFRS 17?
Conclusion
Meet the speakers
What are the core requirements of IFRS 17?
Estimates of future cash flows for insurance contracts
The components of cash flows within the contract boundary
Financial options and guarantees
How is the discount rate determined under IFRS 17?
Disclosure requirements
Example of risk adjustment
Example on initial measurement of the contractual service margin
Conclusion
Intro
New income statement
Final thoughts
Cash flows include acquisition costs
How to determine the illiquid risk-free rate
New Business Margins
Changes in estimates relating to future service
Splitting the insurance liability
Reconciliation between revenue earned and liability for remaining coverage
Closing comments
About the speakers
Agenda
Disaggregation of insurance finance income
Changes relating to future services
Adjustments to contractual service margin
Example 1: Changes in future service that do not set the CSM to zero
What adjusts the loss component for the liability for remaining coverage?
Reporting in the statement of comprehensive income for onerous insurance contracts
Conclusion
Intro
Disclaimer
Core requirements of IFRS 17
Establishing a contract
Similarities and differences in the requirements applicable to contracts with and without direct participation features
Additional features of insurance contracts with participation
Measurement of financial guarantees
Discretionary cash flows in insurance contracts
Anchoring example
Conclusion
Overview of Ifrs 17
What Is an Insurance Contract under Ifrs 17
Ifrs 17 Portfolios and Groups
No Significant Possibility of Becoming Onerous
Fair Value on Transition Approach
Measurement Models
General Measurement
The Premium Allocation Approach
Liability for Remaining Coverage and the Liability for Incurred Claims
Liability for Incurred Claims or Lic