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DTSTART;TZID=Europe/Vienna:20261112T090000
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DTSTAMP:20260703T103733Z
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UID:10000672-1794474000-1794486600@avoe.at
SUMMARY:EAA Web Session 'IFRS 17: Identification of Insurance Revenue'
DESCRIPTION:The main improvement in insurance accounting under IFRS 17 was to align the income statement with modern accounting principles. IFRS 17 requires differentiation between movements of the insurance contract liability that represent earnings received for providing services and are presented as insurance revenue\, expenses resulting from the provision of services\, and insurance finance income or expense resulting from financial activities and other movements\, that do not qualify to be presented in the income statement\, particularly\, premiums received and repayments of amounts received. Traditional accounting often presented only the net movement of insurance contract liabilities\, premiums received\, and costs and benefits paid in the income statement\, without allowing users of the report to understand the sources of the profits remaining. \nActuaries need to categorise the movement of the insurance contract liability in accordance with the accounting concept of revenue. The purpose of the online seminar is to discuss the accounting concepts of the income statement for identifying the elements of the insurance contract liability movements.
URL:https://avoe.at/event/eaa-web-session-ifrs-17-identification-of-insurance-revenue/
LOCATION:Online/Streaming
CATEGORIES:European Actuarial Academy (EAA)
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