Links with IFRS 9

Learning objectives

• Explain that embedded derivatives and distinct investment components are separated and accounted for under IFRS 9.L2
• Identify the Standard applicable to each component 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

• An insurance contract of Solène SA contains an embedded derivative that must be separated and a distinct investment component (case facts). Under which standard is each of these two components accounted for after separation?L3