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 […]
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. […]
Price walking, demand modeling and price elasticity between theory, regulation and practice In recent years, a lot of progress has been made in predictive modeling in theory and practice. This […]
Price walking, demand modeling and price elasticity between theory, regulation and practice In recent years, a lot of progress has been made in predictive modeling in theory and practice. […]
