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EAA Web Session “IFRS 17: A Deep Dive Into Revenue from Insurance Contracts”
18. Mai, 08:30 - 12:45
IFRS 17 will become effective on 01.01.2023 and it represents a step change for all entities that are required to apply its guidance.
The changes will not be limited to the measurement of contracts – including their presentation in the balance sheet – but also substantially change how insurers present their period performance in the statement of comprehensive income.
This web session takes a closer look on the “top line” item in the profit and loss account: insurance contract revenue. Depending on the nature of the business, insurance revenue may be very similar to the starting point for net income calculation according to current accounting regimes – or it may substantially differ. In either case, companies need to prepare for substantial changes to internal and external processes: Calculation of revenue, explanations to (and by!) internal and external stakeholders, and amended key performance indicators (KPIs).
Registration deadline: 16 May 2022