IFRS 17 – Presentation and disclosure

Overview

This e-learning module will introduce the presentation and disclosure requirements of IFRS 17 and will look at the main line items of the statement of financial position and statement of profit or loss that are impacted by the changes as introduced by IFRS 17. Additionally it will look into several specific disclosures required for IFRS 17.

The ’IFRS 17 – Presentation and disclosure’ module in the IFRS for insurers curriculum will only focus on the presentation and disclosure requirements under IFRS 17. As such, a basic understanding of IFRS 17 based on the other modules in the curriculum is expected.

This course will enable you to:

• understand the basic presentation and disclosure of financial statements under IFRS 17;

• understand how revenue is calculated in IFRS 17;

• apply the presentation requirements to a basic insurance contract; and

• understand more on the reconciliations disclosed in the financial statements.

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