IFRS 17 – Level of aggregation, transition, reinsurance and other topics
Overview
This e-learning module focuses on level of aggregation and transition, but also covers other topics in IFRS 17 such as an introduction in reinsurance contracts held under IFRS 17, modifications transfers and derecognition.
This module assumes that you already have a basic level of understanding of insurance accounting under IFRS 17 and relies on the information as provided in the other modules of the IFRS for insurers curriculum.
This course will enable you to:
understand what the level of aggregation is in IFRS 17 and how to apply the concept;
understand the transition requirements;
understand the basic requirements for reinsurance accounting in IFRS 17; and
have an overview of modifications, transfers and derecognition of insurance contracts.
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 60 minutes to complete, and as such, it can provide 1 learning hour – 1 CPD point 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: 60 minutes
CPD: 1.0
Language: English
- Topics: IFRS, Reporting
- Sector: Insurers
Training method: E-learning
Type: Single course
Geographic relevance: Global
