Programme Overview
IFRS 17 gave insurers one consistent measurement model instead of a patchwork of local practices. This programme covers the general model, the simplified option most short-duration insurers use, and how insurance results actually get presented. Effective 1 Jan 2023.
Why This Programme
- ✓Understand the general measurement model for insurance contracts
- ✓Know the building blocks: fulfilment cash flows, risk adjustment, CSM
- ✓Understand when the simplified Premium Allocation Approach applies
- ✓Read and present insurance results correctly
- ✓Avoid the common measurement mistakes
- ✓See how this compares to what came before
Assessment
- ✓Measurement Model Exercise
- ✓PAA Eligibility Case Study
- ✓Presentation Workshop
- ✓Final Review
Main Modules
- Scope & the General Model
Which contracts are covered, and the core measurement approach - The Building Blocks
Fulfilment cash flows, the risk adjustment, and the contractual service margin - The Premium Allocation Approach
The simplified option, and when it can be used - Presentation & Disclosure
How insurance results actually appear in the financial statements
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