BEGIN:VCALENDAR
VERSION:2.0
PRODID:-//AKTUARVEREINIGUNG ÖSTERREICHS (AVÖ) - ECPv6.15.20//NONSGML v1.0//EN
CALSCALE:GREGORIAN
METHOD:PUBLISH
X-WR-CALNAME:AKTUARVEREINIGUNG ÖSTERREICHS (AVÖ)
X-ORIGINAL-URL:https://avoe.at
X-WR-CALDESC:Veranstaltungen für AKTUARVEREINIGUNG ÖSTERREICHS (AVÖ)
REFRESH-INTERVAL;VALUE=DURATION:PT1H
X-Robots-Tag:noindex
X-PUBLISHED-TTL:PT1H
BEGIN:VTIMEZONE
TZID:Europe/Vienna
BEGIN:DAYLIGHT
TZOFFSETFROM:+0100
TZOFFSETTO:+0200
TZNAME:CEST
DTSTART:20220327T010000
END:DAYLIGHT
BEGIN:STANDARD
TZOFFSETFROM:+0200
TZOFFSETTO:+0100
TZNAME:CET
DTSTART:20221030T010000
END:STANDARD
BEGIN:DAYLIGHT
TZOFFSETFROM:+0100
TZOFFSETTO:+0200
TZNAME:CEST
DTSTART:20230326T010000
END:DAYLIGHT
BEGIN:STANDARD
TZOFFSETFROM:+0200
TZOFFSETTO:+0100
TZNAME:CET
DTSTART:20231029T010000
END:STANDARD
BEGIN:DAYLIGHT
TZOFFSETFROM:+0100
TZOFFSETTO:+0200
TZNAME:CEST
DTSTART:20240331T010000
END:DAYLIGHT
BEGIN:STANDARD
TZOFFSETFROM:+0200
TZOFFSETTO:+0100
TZNAME:CET
DTSTART:20241027T010000
END:STANDARD
END:VTIMEZONE
BEGIN:VEVENT
DTSTART;TZID=Europe/Vienna:20230613T090000
DTEND;TZID=Europe/Vienna:20230613T163000
DTSTAMP:20260420T101712
CREATED:20230323T211156Z
LAST-MODIFIED:20230323T211156Z
UID:10000307-1686646800-1686673800@avoe.at
SUMMARY:IFRS 17: The Variable Fee Approach – Basics and Challenges
DESCRIPTION:The IASB issued 2017 the new comprehensive insurance accounting standard IFRS 17\, with amendments issued in 2020. In addition to its general model\, IFRS 17 introduces a modified approach\, usually referred to as Variable Fee Approach (VFA)\, for a specific class of participating insurance contracts. Both the identification of such contracts and the application of the approach require a number of accounting decisions based on interpretations of the sophisticated criteria provided by IFRS 17.
URL:https://avoe.at/event/ifrs-17-the-variable-fee-approach-basics-and-challenges/
LOCATION:Wien
CATEGORIES:European Actuarial Academy (EAA)
END:VEVENT
BEGIN:VEVENT
DTSTART;TZID=Europe/Vienna:20230613T090000
DTEND;TZID=Europe/Vienna:20230613T163000
DTSTAMP:20260420T101712
CREATED:20230414T202322Z
LAST-MODIFIED:20230414T202322Z
UID:10000333-1686646800-1686673800@avoe.at
SUMMARY:EAA Web Session: IFRS 17: The Variable Fee Approach – Basics and Challenges
DESCRIPTION: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 will be explained. Changes of the overall variable fee expected to be received under the insurance contracts influence 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 afternoon. \n  \n  \nAnmeldeschluss: 2023-06-11
URL:https://avoe.at/event/eaa-web-session-ifrs-17-the-variable-fee-approach-basics-and-challenges/
LOCATION:Wien
END:VEVENT
BEGIN:VEVENT
DTSTART;TZID=Europe/Vienna:20230613T110000
DTEND;TZID=Europe/Vienna:20230613T200000
DTSTAMP:20260420T101712
CREATED:20230505T120903Z
LAST-MODIFIED:20230523T111529Z
UID:10000338-1686654000-1686686400@avoe.at
SUMMARY:AVÖ-Generalversammlung
DESCRIPTION:Die AVÖ lädt alle Mitglieder herzlich zur Generalversammlung 2023 ein! \nFachvorträge:                  11:00 – 15:30 Uhr \nGeneralversammlung:   16:00 – 18:00 Uhr \nDetails finden Sie im Mitgliederbereich.
URL:https://avoe.at/event/avoe-generalversammlung-2/
LOCATION:Talentgarden\, Liechtensteinstraße 111/115\, Wien\, Wien\, 1090\, Österreich
END:VEVENT
END:VCALENDAR