20 August 2018

New IFRS 17 webcast: insurance contracts with participation and other features

This webcast is part of a series that the International Accounting Standards Board is providing to support the implementation of IFRS 17. It provides an overview of the effect of participation and other features on:

  • the measurement of the fulfilment cash flows (Part 1); and
  • the contractual service margin (Part 2).

Part 2 also discusses the scope and requirements of the variable fee approach.

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