IFRS 17 – Measurement models – participating contracts
Overview
This e-learning module covers the measurement models for participating insurance contracts in IFRS 17. Specifically the measurement approaches under the Variable fee approach and the modification of the general measurement model, called the indirect participating approach
This module builds upon the knowledge provided in the module on the general measurement model ’IFRS 17 – Measurement models – non-participating contracts’ and is part of the broader curriculum “IFRS for insurers”.
This course will enable you to:
understand the characteristics of participating contracts, and
understand how and when to apply the variable fee approach and the indirect participating approach.
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
