Links with IAS 37

Learning objectives

• Place the boundary between the liabilities of an insurance contract and the provisions of IAS 37.L2
• Identify the Standard applicable to an obligation in a case.L3

Normative references

The syntheses of the reference register are written in French: only the paragraph reference is shown here.

1 question

• Opaline SA has issued an insurance contract that falls within the scope of IFRS 17. A covered claim has occurred and is not yet settled. How is the obligation to settle that claim measured?L2