How to Read the New IFRS Balance Sheet for Insurers
In 2017, after more than two decades of debates, outreach and Exposure Drafts, the IASB finally published the new IFRS 17 standard for Insurance Contracts. Following additional years of further […]
In 2017, after more than two decades of debates, outreach and Exposure Drafts, the IASB finally published the new IFRS 17 standard for Insurance Contracts. Following additional years of further […]
During the past decade, supervised classification problems have been identified in several actuarial fields, such as risk management, projection modeling, fraud and anomaly detection, etc. In many of these problems, […]
These days, nobody disputes the profound impact and yet-untouched potential of Machine Learning and Artificial Intelligence anymore. Yet, in the actuarial sciences, these breakthrough possibilities are hampered by regulation, the […]
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 […]
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 […]
Die AVÖ lädt alle Mitglieder herzlich zur Generalversammlung 2023 ein! Fachvorträge: 11:00 – 15:30 Uhr Generalversammlung: 16:00 – 18:00 Uhr Details finden Sie […]
For an insurance company, ensuring the proper coordination between assets and liabilities in order to achieve targeted financial objectives is of paramount interest. A strategy used to reach such objectives is […]
For an insurance company, ensuring the proper coordination between assets and liabilities in order to achieve targeted financial objectives is of paramount interest. A strategy used to reach such objectives […]
Nachhaltigkeit: An diesem Thema kommt niemand mehr vorbei. Die EU hat sich zum Ziel gesetzt, bis 2050 klimaneutral zu sein. Um diesen „Green Deal” umzusetzen, wurden auch für Versicherer umfangreiche […]
The debate on climate change has rapidly evolved in recent years. It is no longer on whether the evidence of human impact on climate change is real, but on whether […]
Up to 2022 additional financial reporting on sustainability has been done on a voluntary basis by insurance companies. The reporting companies, usually larger groups, regularly involve actuaries in the corresponding […]
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 […]