IFRS 17 – Advanced general measurement model
After this Advanced General Measurement Model (GMM) module, participants will have a deeper understanding about:
Establishing coverage units and the quantity of benefits in various scenarios;
when and how to identify a non-distinct investment component (NDIC) and understanding measurement considerations of the NDIC;
measurement of the contractual service margin (CSM) under different scenarios, including where a group of contracts changes from profitable to onerous and vice versa;
the relevance, impact and election criteria of the OCI-option; and
assessing contract modifications and the exercising of rights within the contract.
For whom:
Our IFRS e-learnings are specifically designed for those in financial and actuarial functions within insurers. These modules are also of interest to those working within Reporting, Controlling, IT, Internal Audit, Risk, ALM / Treasury, Account Management and Tax
Subject Matter Expertise
The IFRS subject matter experts within our Capital Markets and Accounting Advisory Services group have designed the modules together with learning experts. They have extensive knowledge of and experience in implementing IFRS for insurers and other financial institutions. In designing the modules, they have focused on the relevance and impact of IFRS, in theory and in practice, for insurers specifically.
This e-learning course takes approximately 90 minutes to complete, and as such, it can provide 1.5 learning hours – 1.5 CPD points based on a 50-minute hour. Upon completion of this course, you can print the certificate of completion as an evidence that you undertook the course.
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Further information:
Training hours: 90 minutes
CPD: 1.5
Language: English
- Topics: IFRS, Reporting
- Sector: Insurers
Training method: E-learning
Type: Single course
Geographic relevance: Global
