Insurance contracts acquired

Learning objectives

• Explain that acquired insurance contracts are measured in accordance with IFRS 17 at the acquisition date and classified on the basis of the conditions at that date.L4

Normative references

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

1 question

• Fénix SA acquires an insurer in a business combination. How does it measure, at the acquisition date, a group of contracts within IFRS 17 assumed in this combination?L4