Further information - IFRS...Further information: IFRS 17 paragraphs 25–28 Basis for Conclusions...

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Transcript of Further information - IFRS...Further information: IFRS 17 paragraphs 25–28 Basis for Conclusions...

Page 1: Further information - IFRS...Further information: IFRS 17 paragraphs 25–28 Basis for Conclusions for IFRS 17 paragraphs BC139–BC144 Webcast IFRS 17 Core requirements: Recognition

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Page 2: Further information - IFRS...Further information: IFRS 17 paragraphs 25–28 Basis for Conclusions for IFRS 17 paragraphs BC139–BC144 Webcast IFRS 17 Core requirements: Recognition

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Further information:go.ifrs.org/IFRS-17-implementation and

IFRS 17 webcasts YouTube playlist:

https://www.youtube.com/playlist?list=PLrLeeuMbuaUeLNX7Qoqlq7Oh3csegFwYn

IFRS 17 Effects Analysis available at http://www.ifrs.org/-/media/project/insurance-

contracts/ifrs-standard/ifrs-17-effects-analysis.pdf

IFRS 17 Project Summary available at http://www.ifrs.org/-/media/project/insurance-

contracts/ifrs-standard/ifrs-17-project-summary.pdf

IFRS 17 Feedback Statement available at http://www.ifrs.org/-

/media/project/insurance-contracts/ifrs-standard/ifrs-17-feedback-statement.pdf

Page 3: Further information - IFRS...Further information: IFRS 17 paragraphs 25–28 Basis for Conclusions for IFRS 17 paragraphs BC139–BC144 Webcast IFRS 17 Core requirements: Recognition

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Page 4: Further information - IFRS...Further information: IFRS 17 paragraphs 25–28 Basis for Conclusions for IFRS 17 paragraphs BC139–BC144 Webcast IFRS 17 Core requirements: Recognition

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Page 5: Further information - IFRS...Further information: IFRS 17 paragraphs 25–28 Basis for Conclusions for IFRS 17 paragraphs BC139–BC144 Webcast IFRS 17 Core requirements: Recognition

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Further information:

Basis for Conclusions for IFRS 17 BC115–BC139

Page 6: Further information - IFRS...Further information: IFRS 17 paragraphs 25–28 Basis for Conclusions for IFRS 17 paragraphs BC139–BC144 Webcast IFRS 17 Core requirements: Recognition

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Further information:

IFRS 17 paragraph 24

Basis for Conclusions for IFRS 17 BC115–BC118

Page 7: Further information - IFRS...Further information: IFRS 17 paragraphs 25–28 Basis for Conclusions for IFRS 17 paragraphs BC139–BC144 Webcast IFRS 17 Core requirements: Recognition

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Further information:

IFRS 17 paragraph 24

Basis for Conclusions for IFRS 17 BC115–BC118

Page 8: Further information - IFRS...Further information: IFRS 17 paragraphs 25–28 Basis for Conclusions for IFRS 17 paragraphs BC139–BC144 Webcast IFRS 17 Core requirements: Recognition

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Further information:

Basis for Conclusions for IFRS 17 BC116

Page 9: Further information - IFRS...Further information: IFRS 17 paragraphs 25–28 Basis for Conclusions for IFRS 17 paragraphs BC139–BC144 Webcast IFRS 17 Core requirements: Recognition

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Further information:

Basis for Conclusions for IFRS 17 BC116

Page 10: Further information - IFRS...Further information: IFRS 17 paragraphs 25–28 Basis for Conclusions for IFRS 17 paragraphs BC139–BC144 Webcast IFRS 17 Core requirements: Recognition

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Further information:

Basis for Conclusions for IFRS 17 BC116

Page 11: Further information - IFRS...Further information: IFRS 17 paragraphs 25–28 Basis for Conclusions for IFRS 17 paragraphs BC139–BC144 Webcast IFRS 17 Core requirements: Recognition

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Further information:

Basis for Conclusions for IFRS 17 BC116 and BC119

Page 12: Further information - IFRS...Further information: IFRS 17 paragraphs 25–28 Basis for Conclusions for IFRS 17 paragraphs BC139–BC144 Webcast IFRS 17 Core requirements: Recognition

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Page 13: Further information - IFRS...Further information: IFRS 17 paragraphs 25–28 Basis for Conclusions for IFRS 17 paragraphs BC139–BC144 Webcast IFRS 17 Core requirements: Recognition

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Further information:

IFRS 17 paragraph 14

Page 14: Further information - IFRS...Further information: IFRS 17 paragraphs 25–28 Basis for Conclusions for IFRS 17 paragraphs BC139–BC144 Webcast IFRS 17 Core requirements: Recognition

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Further information:

IFRS 17 paragraphs 16 and 21

Basis for Conclusions for IFRS 17 BC124(a), BC126–BC128 and BC135

Page 15: Further information - IFRS...Further information: IFRS 17 paragraphs 25–28 Basis for Conclusions for IFRS 17 paragraphs BC139–BC144 Webcast IFRS 17 Core requirements: Recognition

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Further information:

IFRS 17 paragraph 17

Basis for Conclusions for IFRS 17 BC129

Page 16: Further information - IFRS...Further information: IFRS 17 paragraphs 25–28 Basis for Conclusions for IFRS 17 paragraphs BC139–BC144 Webcast IFRS 17 Core requirements: Recognition

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Further information:

IFRS 17 paragraphs 17 and 47–52

Basis for Conclusions for IFRS 17 BC130

Webcast IFRS 17 Core requirements: Recognition and derecognition at

go.ifrs.org/IFRS-17-implementation and IFRS 17 YouTube playlist

https://www.youtube.com/playlist?list=PLrLeeuMbuaUeLNX7Qoqlq7Oh3csegFwYn

Page 17: Further information - IFRS...Further information: IFRS 17 paragraphs 25–28 Basis for Conclusions for IFRS 17 paragraphs BC139–BC144 Webcast IFRS 17 Core requirements: Recognition

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Further information:

IFRS 17 paragraph 19

Basis for Conclusions for IFRS 17 BC130

Page 18: Further information - IFRS...Further information: IFRS 17 paragraphs 25–28 Basis for Conclusions for IFRS 17 paragraphs BC139–BC144 Webcast IFRS 17 Core requirements: Recognition

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Further information:

IFRS 17 paragraphs 16 and 21

Basis for Conclusions for IFRS 17 BC124(a), BC126–BC128 and BC135

Page 19: Further information - IFRS...Further information: IFRS 17 paragraphs 25–28 Basis for Conclusions for IFRS 17 paragraphs BC139–BC144 Webcast IFRS 17 Core requirements: Recognition

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Further information:

IFRS 17 paragraph 20

Basis for Conclusions for IFRS 17 BC131–BC135

Page 20: Further information - IFRS...Further information: IFRS 17 paragraphs 25–28 Basis for Conclusions for IFRS 17 paragraphs BC139–BC144 Webcast IFRS 17 Core requirements: Recognition

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Further information:

IFRS 17 paragraph 19

Basis for Conclusions for IFRS 17 BC134

Page 21: Further information - IFRS...Further information: IFRS 17 paragraphs 25–28 Basis for Conclusions for IFRS 17 paragraphs BC139–BC144 Webcast IFRS 17 Core requirements: Recognition

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Further information:

IFRS 17 paragraph 19

Basis for Conclusions for IFRS 17 BC134

Page 22: Further information - IFRS...Further information: IFRS 17 paragraphs 25–28 Basis for Conclusions for IFRS 17 paragraphs BC139–BC144 Webcast IFRS 17 Core requirements: Recognition

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Further information:

IFRS 17 paragraph 20

Basis for Conclusions for IFRS 17 BC131–BC135

Page 23: Further information - IFRS...Further information: IFRS 17 paragraphs 25–28 Basis for Conclusions for IFRS 17 paragraphs BC139–BC144 Webcast IFRS 17 Core requirements: Recognition

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Further information:

IFRS 17 paragraph 18

Basis for Conclusions for IFRS 17 BC292(b)

Page 24: Further information - IFRS...Further information: IFRS 17 paragraphs 25–28 Basis for Conclusions for IFRS 17 paragraphs BC139–BC144 Webcast IFRS 17 Core requirements: Recognition

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Further information:

IFRS 17 paragraphs 14–24

Basis for Conclusions for IFRS 17 BC119–BC139

Page 25: Further information - IFRS...Further information: IFRS 17 paragraphs 25–28 Basis for Conclusions for IFRS 17 paragraphs BC139–BC144 Webcast IFRS 17 Core requirements: Recognition

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Further information:

IFRS 17 paragraphs 22, C10 and C23

Basis for Conclusions for IFRS 17 BC136–BC138

Page 26: Further information - IFRS...Further information: IFRS 17 paragraphs 25–28 Basis for Conclusions for IFRS 17 paragraphs BC139–BC144 Webcast IFRS 17 Core requirements: Recognition

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Further information:

IFRS 17 paragraphs 22, C10 and C23

Basis for Conclusions for IFRS 17 B119 and BC136–BC138

Page 27: Further information - IFRS...Further information: IFRS 17 paragraphs 25–28 Basis for Conclusions for IFRS 17 paragraphs BC139–BC144 Webcast IFRS 17 Core requirements: Recognition

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Further information:

IFRS 17 paragraphs 22, C10 and C23

Basis for Conclusions for IFRS 17 B119 and BC136–BC138

Page 28: Further information - IFRS...Further information: IFRS 17 paragraphs 25–28 Basis for Conclusions for IFRS 17 paragraphs BC139–BC144 Webcast IFRS 17 Core requirements: Recognition

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Page 29: Further information - IFRS...Further information: IFRS 17 paragraphs 25–28 Basis for Conclusions for IFRS 17 paragraphs BC139–BC144 Webcast IFRS 17 Core requirements: Recognition

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Further information:

IFRS 17 paragraphs 22, C10 and C23

Basis for Conclusions for IFRS 17 B119 and BC136–BC138

Page 30: Further information - IFRS...Further information: IFRS 17 paragraphs 25–28 Basis for Conclusions for IFRS 17 paragraphs BC139–BC144 Webcast IFRS 17 Core requirements: Recognition

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Further information:

IFRS 17 paragraphs 22, C10 and C23

Basis for Conclusions for IFRS 17 B119 and BC136–BC138

Page 31: Further information - IFRS...Further information: IFRS 17 paragraphs 25–28 Basis for Conclusions for IFRS 17 paragraphs BC139–BC144 Webcast IFRS 17 Core requirements: Recognition

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Page 32: Further information - IFRS...Further information: IFRS 17 paragraphs 25–28 Basis for Conclusions for IFRS 17 paragraphs BC139–BC144 Webcast IFRS 17 Core requirements: Recognition

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Page 33: Further information - IFRS...Further information: IFRS 17 paragraphs 25–28 Basis for Conclusions for IFRS 17 paragraphs BC139–BC144 Webcast IFRS 17 Core requirements: Recognition

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Page 34: Further information - IFRS...Further information: IFRS 17 paragraphs 25–28 Basis for Conclusions for IFRS 17 paragraphs BC139–BC144 Webcast IFRS 17 Core requirements: Recognition

Further information:

IFRS 17 paragraphs 25–28

Basis for Conclusions for IFRS 17 paragraphs BC139–BC144

Webcast IFRS 17 Core requirements: Recognition and derecognition at

go.ifrs.org/IFRS-17-implementation and IFRS 17 YouTube playlist

https://www.youtube.com/playlist?list=PLrLeeuMbuaUeLNX7Qoqlq7Oh3csegFwYn

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Page 35: Further information - IFRS...Further information: IFRS 17 paragraphs 25–28 Basis for Conclusions for IFRS 17 paragraphs BC139–BC144 Webcast IFRS 17 Core requirements: Recognition

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Further information:

IFRS 17 paragraph 24

Basis for Conclusions for IFRS 17 BC139

Page 36: Further information - IFRS...Further information: IFRS 17 paragraphs 25–28 Basis for Conclusions for IFRS 17 paragraphs BC139–BC144 Webcast IFRS 17 Core requirements: Recognition

Further information:

IFRS 17 paragraph 28

Basis for Conclusions for IFRS 17 paragraph BC139

Webcast IFRS 17 Core requirements: Recognition and derecognition at

go.ifrs.org/IFRS-17-implementation and IFRS 17 YouTube playlist

https://www.youtube.com/playlist?list=PLrLeeuMbuaUeLNX7Qoqlq7Oh3csegFwYn

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Page 37: Further information - IFRS...Further information: IFRS 17 paragraphs 25–28 Basis for Conclusions for IFRS 17 paragraphs BC139–BC144 Webcast IFRS 17 Core requirements: Recognition

Further information:

IFRS 17 paragraphs 74–77

Basis for Conclusions for IFRS 17 paragraphs BC321–BC322

Webcast IFRS 17 Core requirements: Recognition and derecognition at

go.ifrs.org/IFRS-17-implementation and IFRS 17 YouTube playlist

https://www.youtube.com/playlist?list=PLrLeeuMbuaUeLNX7Qoqlq7Oh3csegFwYn

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Page 38: Further information - IFRS...Further information: IFRS 17 paragraphs 25–28 Basis for Conclusions for IFRS 17 paragraphs BC139–BC144 Webcast IFRS 17 Core requirements: Recognition

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Further information:

IFRS 17 paragraphs 72–77

IFRS 17 Basis for Conclusions paragraphs BC316–BC317 and

BC321–BC322

Page 39: Further information - IFRS...Further information: IFRS 17 paragraphs 25–28 Basis for Conclusions for IFRS 17 paragraphs BC139–BC144 Webcast IFRS 17 Core requirements: Recognition

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Page 40: Further information - IFRS...Further information: IFRS 17 paragraphs 25–28 Basis for Conclusions for IFRS 17 paragraphs BC139–BC144 Webcast IFRS 17 Core requirements: Recognition

Further information:

IFRS 17 paragraphs 93–95 and 99

Basis for Conclusions for IFRS 17 paragraphs BC347–BC362

IAS 1 Presentation of Financial Statements paragraphs 29–31

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Further information · Further information: • Paragraphs 44(e), 45(e) and B119–B119B of IFRS 17 (as amended in June 2020) • Paragraphs BC279–BC283J of the Basis for Conclusions

Further information · Further information: • Paragraphs 44(e), 45(e) and B119–B119B of IFRS 17 (as amended in June 2020) • Paragraphs BC279–BC283J of the Basis for Conclusions

Introduction to IFRS 17

Introduction to IFRS 17

IFRS in Focus IASB issues amendments to IFRS 17 Insurance ... · IASB issues amendments to IFRS 17 Insurance Contracts This IFRS in Focus addresses the recent amendments to IFRS 17

IFRS in Focus IASB issues amendments to IFRS 17 Insurance ... · IASB issues amendments to IFRS 17 Insurance Contracts This IFRS in Focus addresses the recent amendments to IFRS 17

IFRS 17 Insurance Contracts - home.kpmg.com · IFRS 17 Insurance Contracts | A new perspective on insurance accounting Author: KPMG IFRG Limited Subject: IFRS Keywords: ifrs 17, insurance,

IFRS 17 Insurance Contracts - home.kpmg.com · IFRS 17 Insurance Contracts | A new perspective on insurance accounting Author: KPMG IFRG Limited Subject: IFRS Keywords: ifrs 17, insurance,

IFRS 17 Insights London

IFRS 17 Insights London

IFRS 17 & Solvency II Workshop · IFRS 17 & Solvency II Workshop IFRS 17 Background Carlos Arocha, FSA CNseg—Confederação Nacional das Empresas de Seguros São Paulo, 15—17

IFRS 17 & Solvency II Workshop · IFRS 17 & Solvency II Workshop IFRS 17 Background Carlos Arocha, FSA CNseg—Confederação Nacional das Empresas de Seguros São Paulo, 15—17

IFRS 17 Insurance Contracts · In May 2017, the Board completed its project on insurance contracts with the issuance of IFRS 17 Insurance Contracts. IFRS 17 replaces IFRS 4 and sets

IFRS 17 Insurance Contracts · In May 2017, the Board completed its project on insurance contracts with the issuance of IFRS 17 Insurance Contracts. IFRS 17 replaces IFRS 4 and sets

IFRS 17 - math.illinois.edu

IFRS 17 - math.illinois.edu

Chapter 17 Investasi IFRS

Chapter 17 Investasi IFRS

Aligning IFRS 9 with IFRS 17 - cdn.ymaws.com · IFRS 17 Final standard IFRS 17 effective date 1 Jan 2022 IFRS 17 start of comparative period IFRS 9 Effective date 1 Jan 2018 Latest

Aligning IFRS 9 with IFRS 17 - cdn.ymaws.com · IFRS 17 Final standard IFRS 17 effective date 1 Jan 2022 IFRS 17 start of comparative period IFRS 9 Effective date 1 Jan 2018 Latest

IFRS 17 Insurance Contracts

IFRS 17 Insurance Contracts

IFRS 17 Insurance ContractsIFRS 17 Insurance Contracts is set out in paragraphs 1–132 and appendices A–D. All the paragraphs have equal authority. Paragraphs in bold type state

IFRS 17 Insurance ContractsIFRS 17 Insurance Contracts is set out in paragraphs 1–132 and appendices A–D. All the paragraphs have equal authority. Paragraphs in bold type state

IFRS 17 Karachi-dubai

IFRS 17 Karachi-dubai

IFRS 17: what to do now · measurement changes under IFRS 17 and assets under IFRS 9 Evaluate any tax, capital or distributable profit implications Determine impacts of IFRS 17 on

IFRS 17: what to do now · measurement changes under IFRS 17 and assets under IFRS 9 Evaluate any tax, capital or distributable profit implications Determine impacts of IFRS 17 on

IFRS 17 - Australian Accounting Standards Board · IFRS 17 Insurance Contracts • IFRS 17 issued on 18 May 2017 – replaces an interim Standard—IFRS 4 – requires consistent

IFRS 17 - Australian Accounting Standards Board · IFRS 17 Insurance Contracts • IFRS 17 issued on 18 May 2017 – replaces an interim Standard—IFRS 4 – requires consistent

Webcast Transition to IFRS 17 Part 2 of 2 and IFRS 17 ... · 4 Further information: IFRS 17 paragraphs C1–C2 Basis for Conclusions for IFRS 17 BC402–BC406

Webcast Transition to IFRS 17 Part 2 of 2 and IFRS 17 ... · 4 Further information: IFRS 17 paragraphs C1–C2 Basis for Conclusions for IFRS 17 BC402–BC406

Introduction to IFRS 17 - 3Blocks 17.pdf · Introduction to IFRS 17 –Mar 2019 3Blocks ® 4 Introduction to IFRS 17 What is wrong with IFRS 4 IFRS 4 allows for a wide range of insurance

Introduction to IFRS 17 - 3Blocks 17.pdf · Introduction to IFRS 17 –Mar 2019 3Blocks ® 4 Introduction to IFRS 17 What is wrong with IFRS 4 IFRS 4 allows for a wide range of insurance

AP2D Minor amendments - IFRS · Amendments to IFRS 17 │ Minor amendments Page 3 of 23 held—as incorrectly referred to in the Exposure Draft) (see paragraphs 64– 67 of this paper).

AP2D Minor amendments - IFRS · Amendments to IFRS 17 │ Minor amendments Page 3 of 23 held—as incorrectly referred to in the Exposure Draft) (see paragraphs 64– 67 of this paper).

Implementing IFRS 17 October 2019 - PwC UK€¦ · IFRS once IFRS 17 goes live In New measures, new perspectives: The impact of IFRS 17 on insurance performance and reporting, we

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Highlights of IFRS 17

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