Lade Veranstaltungen

« Alle Veranstaltungen

  • Diese Veranstaltung hat bereits stattgefunden.

EAA Web Session: IFRS 17: The Variable Fee Approach – Basics and Challenges (2x3h)

25. Mai 2022, 09:30

Starting from the revenue recognition concepts of fee-based services, we will discuss the qualification criteria of IFRS 17 for the VFA. Basis are certain contractual features, including the identification of the underlying items belonging to the contract. Further conditions need to be met to qualify insurer’s share in the surplus as (variable) fee. Other contractual features like inheritance and mutualisation may add complexity to the measurement of the cash flows under a contract and their effect is explained. Changes of the overall variable fee expected to be received under the influences the subsequent measurement of the Contractual Service Margin, the key difference of the VFA to the general model. The explanation of those differences will be the main part of the second session. However, the seminar cannot focus on consequences and solutions for specific jurisdictions.

Registration deadline: 23 May 2022

Um Ihr Benutzererlebnis zu verbessern und maßgeschneiderte Funktionen anbieten zu können, verwenden wir Cookies. Durch die Nutzung unserer Website stimmen Sie dem Einsatz von diesen Cookies zu.