Exercises
Can you apply each concept? Start with the exercises of your lesson.
To begin
My lesson's exercises
Next lesson
The insurance contract: scope, risk and significance
Chapter 1 · Scope and insurance risk · 17 exercises
Other practice
Or choose another way to practise
Target a chapterThe exercises of a single chapter.
- 01Scope and insurance risk32 exercises
- 02Portfolios, groups, recognition and contract boundary30 exercises
- 03The general model: initial measurement33 exercises
- 04Subsequent measurement and the contractual service margin25 exercises
- 05The premium allocation approach16 exercises
- 06The variable fee approach8 exercises
- 07Reinsurance contracts held8 exercises
- 08Presentation and disclosure24 exercises
- 09Modification and derecognition5 exercises
- 10Transition to IFRS 1721 exercises
- 11Links with other standards and decisions14 exercises
Target a conceptThe exercises of a single concept.
- Contracts within the scope of IFRS 17Fragile6 exercises
- Contracts excluded from the scopeFragile5 exercises
- Optional scope choicesFragile4 exercises
- Insurance riskFragile7 exercises
- Significant insurance riskFragile4 exercises
- Combining contracts and separating componentsFragile6 exercises
- Portfolios of contractsFragile5 exercises
- Groups by profitabilityFragile6 exercises
- Annual cohortsFragile8 exercises
- The EU cohort exemptionFragile4 exercises
- The recognition date of a groupFragile5 exercises
- The contract boundaryFragile3 exercises
- Fulfilment cash flowsFragile7 exercises
- Future cash flows to includeFragile3 exercises
- Discounting the cash flowsFragile5 exercises
- The risk adjustment for non-financial riskFragile4 exercises
- The contractual service margin at inceptionFragile5 exercises
- Onerous groups at inceptionFragile5 exercises
- Insurance acquisition cash flowsFragile4 exercises
- Liability for remaining coverage and for incurred claimsFragile5 exercises
- The reconciliation of the marginFragile6 exercises
- Adjustments to the marginFragile4 exercises
- Coverage units and the release of the marginFragile5 exercises
- Onerous groups after inceptionFragile5 exercises
- Eligibility for the simplified approachFragile6 exercises
- Measurement under the premium allocation approachFragile6 exercises
- Acquisition costs in the simplified approachFragile4 exercises
- Contracts with direct participation featuresFragile5 exercises
- The margin in the variable fee approachFragile3 exercises
- The general model for reinsurance heldFragile4 exercises
- Loss-recovery on reinsuranceFragile4 exercises
- Insurance revenueFragile7 exercises
- Insurance service expensesFragile4 exercises
- Insurance finance income and expensesFragile4 exercises
- Disaggregation between profit or loss and OCIFragile4 exercises
- DisclosuresFragile5 exercises
- Modification and derecognition of a contractFragile5 exercises
- Full retrospective applicationFragile5 exercises
- Impracticability and the choice of approachFragile4 exercises
- The modified retrospective approachFragile3 exercises
- The fair value approachFragile4 exercises
- The 2020 amendmentsFragile3 exercises
- Comparatives and the classification overlayFragile3 exercises
- Links with IFRS 9Fragile3 exercises
- Links with IFRS 15Fragile4 exercises
- Links with IAS 37Fragile2 exercises
- The IFRS 13 contextFragile3 exercises
- The Transition Resource GroupFragile2 exercises
Tracking
My latest exercises
The exercises you complete will appear here.