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DTSTART;TZID=Europe/Vienna:20230623T100000
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DTSTAMP:20260416T154317
CREATED:20230323T212306Z
LAST-MODIFIED:20230323T212306Z
UID:10000310-1687514400-1687521600@avoe.at
SUMMARY:IFRS 17: Investment Components and Other Non-Service Payments
DESCRIPTION:The IASB issued 2017 the new comprehensive insurance accounting standard IFRS 17\, with amendments issued in 2020. In line with IFRS 9\, IFRS 17 does not permit to present receipts and repayments of deposits\, in IFRS 17 referred to as investment components\, in P&L. In general\, all payments which do not represent the provision of services are excluded from presentation in P&L. The identification of such payments requires judgment and the proper exclusion of those amounts from P&L is a challenge for the accounting systems.
URL:https://avoe.at/event/ifrs-17-investment-components-and-other-non-service-payments/
LOCATION:Wien
CATEGORIES:European Actuarial Academy (EAA)
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BEGIN:VEVENT
DTSTART;TZID=Europe/Vienna:20230623T100000
DTEND;TZID=Europe/Vienna:20230623T120000
DTSTAMP:20260416T154317
CREATED:20230414T201918Z
LAST-MODIFIED:20230414T201918Z
UID:10000332-1687514400-1687521600@avoe.at
SUMMARY:EAA Web Session: IFRS 17: Investment Components and Other Non-Service Payments
DESCRIPTION: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. \n  \n  \nAnmeldeschluss: 2023-06-21
URL:https://avoe.at/event/eaa-web-session-ifrs-17-investment-components-and-other-non-service-payments-2/
LOCATION:Wien
CATEGORIES:European Actuarial Academy (EAA)
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