Schedule of IFRS 17 - Advanced Topics: IFRS 17 for Non-Life Insurers - PAA vs BBA (2 CPD)

• IFRS 17 Recap Slides
• LRC measured applying PAA: Overview
• Introduction
• Measurement Models
• PAA Eligibility Criteria - Scope
• Level of Aggregation: Contract Grouping and onerous testing
• Discounting and financing component
• Acquired contracts in their settlement period
• Initial recognition
• Principles
• Illustrative example – T-account (Bridging the gap between IFRS 17 and IFRS 4/Belgian GAAP)
• Subsequent Measurement
• Principles
• Illustrative example – T-account (Bridging the gap between IFRS 17 and IFRS 4/Belgian GAAP)
• LIC measured applying BBA: Overview
• Introduction
• Measurement Models (BEL+RA, No CSM)
• Discounting and OCI
• Illustrative example – T-account (Bridging the gap between IFRS 17 and IFRS 4/Belgian GAAP)
• Conclusion (Hot topics discussed at the moment within the NL industry)?
• Q&A

 by Olivia Saffery