依照IFRS 17準則的規範,其初次適用日(the date of initial application)為2023年1月1日,而過渡日(Transition Date)則為初次適用日前一個報導年度報導期間之開始日,也就是2022年1月1日;國際上多數保險公司依照IFRS 17的規範而以2023年1月1日作為初次適用日,並於2023年度期間編製相關比較報表及年度財務報表;臺灣則...
非寿险精算必读：IFRS17保险合同准则详解
4. Transition (extent of relief offered by modified retrospective approach and challenges in applying fair value approach) 5. Annual cohorts (cost-benefit trade-off including VFA contracts) 6. Balance sheet presentation (cost- benefit) trade-off of separate disclosures and non-separation of ...
►IFRS17TRG(TransitionResource Group)是由IASB设立的临时机构。每个 季度召开一次成员会议,就全球各地递 交的技术问题进行讨论,形成讨论意见。 其意见不构成对IASB制定的准则的正式 解释。 非金融风险调整方法 再保险合同的手续费 折现率的方法 合同边界
IFRS 17的生效 标准生效,组成 (ED) 布IFRS 17 日 Phase II工作组 IFRS 17保险合同准则 国际会计准则委员会与中国监管机构 IASB (国际会计准则委员会) ► 是个民间机构,工作是制定、发布国际财务报 TRG 告准则 会议议题 IASB TRG (过渡资源组) ► IFRS 17 TRG (Transition Resource ► 非金融风险调整...
Assessing the scope of an IFRS 17 transition Putting together an implementation team Preparing a transition plan Creating and maintaining a schedule Transparency and Profitability Identifying and measuring insurance contract performance Improving transparency in contracts and reporting ...
On transition to IFRS 17, an entity applies IFRS 17 retrospectively to groups of insurance contracts, unless it is impracticable. In this case, the entity is permitted to choose between a modified retrospective approach and the fair value approach. In applying a modified retrospective approach, ...
Life insurers are going to find the transition harder than non-life firms, because contracts of one year or shorter can use a simplified approach. Any business longer than a year has to calculate the CSM. The degree of impact will also depend on where firms are starting from. The standard...
Assessing the scope of an IFRS 17 transition Putting together an implementation team Preparing a transition plan Creating and maintaining a schedule Transparency and Profitability Identifying and measuring insurance contract performance Improving transparency in contracts and reporting ...
in determining the approach to use on transition, and the fact that transition choices may have a large impact on equity and reported profits for many years after the date of initial application On transition, an entity should apply IFRS 17 retrospectively unless it is impracticable to do so. ...