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IFRS 17 Insurance contracts for non-insurers
- 10th November 2021

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Course Information

On this intense half day web training, you will learn how non-insurers may find that the contracts they issue to customers put those contracts within scope of IFRS 17.  The course will then cover at a high level the two possible models (general model for long-term business, and the premium allocation approach for short-term business) that could be the result of determining that contracts issued are within scope of IFRS 17.

Course outline

  • Introduction
  • Definitions relevant to non- insurers
  • Combining and separating contracts
  • Level of aggregation
  • General model overview
  • PAA model overview
  • Presentation and disclosure
  • Transition and effective date
  • Conclusion

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