EAA Web Session: IFRS 17: Investment Components and Other Non-Service Payments

The needed identification of cash flows not related to services introduces new considerations in the accounting process. Those will be discussed and approaches to achieve an adequate reflection in presentation. That does not only apply to contracts with savings elements, as in life insurance. As well non-life insurance contracts and reinsurance contracts often contain investment components and premium refunds. As well examples from those areas are presented and discussed.

Anmeldeschluss: 2023-06-21