IFRS 17 · Insurance Contracts

11 chapters · 16 lessons · about 9 h 55 min

211 exercises
18 practical cases
22 workpaper missions
15 quizzes and exams

Levels L1 Fundamental → L4 Expert

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0%0 / 16 lessons completed

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Chapter 1 · Scope and insurance riskThe insurance contract: scope, risk and significance

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Course outline

Each chapter, its lessons and your actual progress.

Whole course

- Not startedThe insurance contract: scope, risk and significanceLesson · 35 min
- Not startedExclusions, choice of standard and separation of componentsLesson · 35 min
- Not startedPortfolios, profitability groups and annual cohortsLesson · 40 min
- Not startedRecognition date of the group and contract boundaryLesson · 30 min
- Not startedFulfilment cash flows: future cash flows, discounting and risk adjustmentLesson · 45 min
- Not startedThe contractual service margin, the onerous group and acquisition cash flowsLesson · 45 min
- Not startedLiabilities for remaining coverage and for incurred claims, margin reconciliationLesson · 45 min
- Not startedReleasing the margin through coverage units and the loss componentLesson · 40 min
- Not startedThe premium allocation approach: eligibility, measurement and acquisition cash flowsLesson · 45 min
- Not startedContracts with direct participation features and the variable fee approachLesson · 30 min
- Not startedReinsurance held: separate measurement and loss recoveryLesson · 30 min
- Not startedInsurance revenue, insurance service expenses and finance resultLesson · 40 min
- Not startedDisaggregation into other comprehensive income and disclosuresLesson · 35 min
- Not startedModification and derecognition of the contractLesson · 25 min
- Not startedTransition: full approach, fallback, fair value and recent amendmentsLesson · 40 min
- Not startedLinks with IFRS 9, IFRS 15, IAS 37 and IFRS 13, and the weight of Resource Group explanationsLesson · 35 min

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Start with: Contracts within the scope of IFRS 17

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Course outline

1Scope and insurance risk2 lessons·70 min·0 / 2Not started

2Portfolios, groups, recognition and contract boundary2 lessons·70 min·0 / 2Not started

3The general model: initial measurement2 lessons·90 min·0 / 2Not started

4Subsequent measurement and the contractual service margin2 lessons·85 min·0 / 2Not started

5The premium allocation approach1 lesson·45 min·0 / 1Not started

6The variable fee approach1 lesson·30 min·0 / 1Not started

7Reinsurance contracts held1 lesson·30 min·0 / 1Not started

8Presentation and disclosure2 lessons·75 min·0 / 2Not started

9Modification and derecognition1 lesson·25 min·0 / 1Not started

10Transition to IFRS 171 lesson·40 min·0 / 1Not started

11Links with other standards and decisions1 lesson·35 min·0 / 1Not started

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