IFRS 17 – Reinsurance contracts held
At the end of this Reinsurance module, participants will have a deeper understanding about:
The initial recognition for different types of reinsurance contracts held;
Measurement including risk of non-performance of a reinsurer;
Any adjustments to the CSM for the group of reinsurance contracts held when a group of underlying insurance contracts is onerous; and
The disclosure option for the statement of profit or loss and the requirements of the statement of financial position.
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 75 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: 75 minutes
CPD: 1.0
Language: English
- Topics: IFRS, Reporting
- Sector: Insurers
Training method: E-learning
Type: Single course
Geographic relevance: Global
