コース概要
Introduction to IFRS 17
- Purpose and scope of IFRS 17
- Key concepts and definitions
- Comparison with IFRS 4
Insurance Contract Accounting under IFRS 17
- Identifying and classifying insurance contracts
- Unit of account and portfolio considerations
- Separation of insurance and non-insurance components
Measurement Models
- General Measurement Model (GMM)
- Premium Allocation Approach (PAA)
- Variable Fee Approach (VFA)
Financial Reporting and Disclosures
- Presentation of insurance contracts in financial statements
- Disclosure requirements under IFRS 17
- Data and system requirements for compliance
Analyzing the Impact of IFRS 17
- Impact on financial performance and profitability
- Effects on insurers’ capital and risk management
- Case studies of IFRS 17 application
Implementation Challenges and Best Practices
- Operational and system challenges
- Cross-functional collaboration and governance
- Lessons learned from early adopters
Ensuring Compliance and Long-Term Sustainability
- Maintaining compliance with evolving standards
- Monitoring contract performance under IFRS 17
- Strategic adjustments for transparency and competitiveness
Summary and Next Steps
要求
- An understanding of accounting principles
- Experience with financial statements and reporting
- Knowledge of insurance or financial services is beneficial
Audience
- Insurers
- Controllers
- Analysts
- Actuaries
- Auditors
- Accountants and 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.