IFRS 17Insurance Contracts

Course

11 chapters · 16 lessons · about 9 h 55 min

01Scope and insurance riskNot started2 lessons0/2
- Not startedThe insurance contract: scope, risk and significanceLesson35 min17 exercises
- Not startedExclusions, choice of standard and separation of componentsLesson35 min15 exercises
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02Portfolios, groups, recognition and contract boundaryNot started2 lessons0/2
- Not startedPortfolios, profitability groups and annual cohortsLesson40 min22 exercises
- Not startedRecognition date of the group and contract boundaryLesson30 min8 exercises
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03The general model: initial measurementNot started2 lessons0/2
- Not startedFulfilment cash flows: future cash flows, discounting and risk adjustmentLesson45 min19 exercises
- Not startedThe contractual service margin, the onerous group and acquisition cash flowsLesson45 min14 exercises
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04Subsequent measurement and the contractual service marginNot started2 lessons0/2
- Not startedLiabilities for remaining coverage and for incurred claims, margin reconciliationLesson45 min15 exercises
- Not startedReleasing the margin through coverage units and the loss componentLesson40 min10 exercises
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05The premium allocation approachNot started1 lesson0/1
- Not startedThe premium allocation approach: eligibility, measurement and acquisition cash flowsLesson45 min16 exercises
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- Chapter training · 16 exercises
06The variable fee approachNot started1 lesson0/1
- Not startedContracts with direct participation features and the variable fee approachLesson30 min8 exercises
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- Chapter training · 8 exercises
- Chapter 6 mini-case · advanced
07Reinsurance contracts heldNot started1 lesson0/1
- Not startedReinsurance held: separate measurement and loss recoveryLesson30 min8 exercises
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- Chapter training · 8 exercises
- Chapter 7 mini-case · expert level
08Presentation and disclosureNot started2 lessons0/2
- Not startedInsurance revenue, insurance service expenses and finance resultLesson40 min15 exercises
- Not startedDisaggregation into other comprehensive income and disclosuresLesson35 min9 exercises
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09Modification and derecognitionNot started1 lesson0/1
- Not startedModification and derecognition of the contractLesson25 min5 exercises
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- Chapter training · 5 exercises
10Transition to IFRS 17Not started1 lesson0/1
- Not startedTransition: full approach, fallback, fair value and recent amendmentsLesson40 min21 exercises
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- Chapter training · 21 exercises
- Chapter 10 mini-case · advanced
11Links with other standards and decisionsNot started1 lesson0/1
- Not startedLinks with IFRS 9, IFRS 15, IAS 37 and IFRS 13, and the weight of Resource Group explanationsLesson35 min14 exercises
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- Chapter training · 14 exercises
- Chapter case studyInsurance contract or not: definition, significant risk, exclusions, scope choice and separation of components · foundation

CERTYNEX IFRS ACADEMY

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Contents — IFRS 17 — Insurance Contracts