コース概要
Introduction
- The path from IFRS 4 to IFRS 17
Overview of IFRS 17
- Changes from IFRS 4 to IFRS 4
Insurance Contracts
- Reading an Insurance Contract
- Separating out non-insurance items
- Identifying insurance risk
- Organizing contracts into units of account and portfolios
Financial Statements
- Understanding the General Measurement Model
- Grouping entries into blocks
- Other accounting models
- Disecting a real-world financial statement
Measurement Approaches
- Initial recognition
- Subsequent measurement
- Premium allocation approach
Managing Contract Types
- Reinsurance contracts
- Direct participation contracts
- Discretionary participation contracts
- Modified contracts
- Derecognition of an insurance contract
Transitional Rules and Approaches
- Fully retrospective
- Modified retrospective
- Fair value
Disclosures
- Understanding the disclosure regime in IFRS 17
- New data requirements
- Other compliance issues
Transitioning to IFRS 17
- Assessing the scope of an IFRS 17 transition
- Putting together an implementation team
- Preparing a transition plan
- Creating and maintaining a schedule
Transparency and Profitability
- Identifying and measuring insurance contract performance
- Improving transparency in contracts and reporting
- Increasing the profitability of an insurance company
Summary and Conclusion
要求
- An understanding of basic accounting principles
Audience
- Insurers
- Controllers
- Analysts
- Actuaries
- Auditors
- Accountants and other finance professionals
お客様の声 (4)
Experience of the trainer and his way of conveying the content
Roggli Marc - Bechtle Schweiz AG
コース - FinOps
個人的なサービスと私のニーズに合わせた
ANN - New Vitality Clinic
コース - GnuCash for Business Accounting
Machine Translated
The lecturer is very knowledgeable and can substantiate theories with his own personal experiences.
Harry Estipona
コース - Financial Markets
I was benefit from the interesting and clear ideas and suggestions.