Schedule of Understanding IFRS 17 : Introduction
| Day 1, Tuesday, 4 October | |
| 13:00 - 17:00 | Understanding IFRS 17 : Introduction - Part I By LAMBRECHTS Kurt |
| Day 2, Tuesday, 11 October | |
| 13:00 - 17:00 | Understanding IFRS 17 : Introduction - Part II By DUCHENE Ann |
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From 13:00 to 17:00
Understanding IFRS 17 : Introduction - Part I
By LAMBRECHTS Kurt1. IFRS Background - History - Scope
2. Initial measurement of a contract
- General Measurement Method
- Building blocks
- Best Estimate Cash Flows
- Discount Rates
- Risk Adjustment
- Contractual Service Margin
- Loss Component
- Level of Aggregation
- Comparison with SII
3. Subsequent Measurement of a Contract
- Analysis of Variance
- P & L
- OCI
- Change CSM
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From 13:00 to 17:00
Understanding IFRS 17 : Introduction - Part II
By DUCHENE Ann1. Presentation and disclosures
2. Special measurement cases
- Premium Allocation Approach
- Variable Fee Approach
- Reinsurance
3. Special Topics
- Transition to IFRS 17
- EU Implementation amendment