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Insurance IFRS 17 webcasts archive

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Impact of cash flow settlement arrangements in accounting for reinsurance contracts

Published on 14 April 2022 | Francesco Nagari
Global IFRS Insurance Leader

This webcast is the sixth webcast in a series of on-demand IFRS 17 webcasts, which covers the impact on the accounting for and presentation of reinsurance revenue and expenses for contracts with additional contractual amounts such as profit commissions that are settled net. The webcast will also provide viewers with Deloitte's practical considerations on this topic as they emerged from our implementation work to date.

The webcast series delivered by Francesco Nagari, Deloitte's Global IFRS Insurance Leader and Liza Gonzalo, IFRS 17 Director, covers Deloitte's insights on the application of IFRS 17 requirements and related technical accounting issues emerging from the various ongoing IFRS 17 implementation projects supported by Deloitte.

Impact of cash flow settlement arrangements in accounting for reinsurance contracts

Accounting for premium repayments

Published on 3 December 2021 | Francesco Nagari
Global IFRS Insurance Leader

This webcast is the fifth webcast in a series of on-demand IFRS 17 webcasts, which covers the requirements of IFRS 17 on premium repayments that do not meet the definition of non-distinct investment component (NDIC).

In the webcast, we cover the IFRS 17 requirements on the accounting for premium repayments that do not meet the definition of NDIC (e.g. refund of premiums, no-claim bonus and experience refund). These transactions are pervasive and there are different pieces of guidance in IFRS 17 that we bring together for you in this webcast. The webcast also provide viewers with Deloitte's practical considerations on this topic as they emerged from our implementation work to date.

The webcast series delivered by Francesco Nagari, Deloitte's Global IFRS Insurance Leader and Liza Gonzalo, IFRS 17 Director, covers Deloitte's insights on the application of IFRS 17 requirements and related technical accounting issues emerging from the various ongoing IFRS 17 implementation projects supported by Deloitte.

Accounting for premium repayments

Contract boundary assessment for reinsurance contracts

Published on 4 November 2021 | Francesco Nagari
Global IFRS Insurance Leader

This webcast is the fourth webcast in a series of on-demand IFRS 17 webcasts, which covers the requirements of IFRS 17 on contract boundary assessment for reinsurance contracts.

In the webcast, we cover the IFRS 17 requirements on the contract boundary assessment for reinsurance contracts and highlight the importance of performing such assessment. We use simple examples to illustrate how to do the contract boundary assessment when there are cancellation clauses and repricing clauses included in the reinsurance contract. The webcast also provide viewers with Deloitte's practical considerations on this topic as they emerged from our implementation work to date.

The webcast series delivered by Francesco Nagari, Deloitte's Global IFRS Insurance Leader and Liza Gonzalo, IFRS 17 Director, covers Deloitte's insights on the application of IFRS 17 requirements and related technical accounting issues emerging from the various ongoing IFRS 17 implementation projects supported by Deloitte.

Contract boundary assessment for reinsurance contracts

IFRS Insurance Webcasts

Complexity made simple: accounting for reinsurance protection for onerous contract groups

Published on 21 September 2021 | Francesco Nagari
Global IFRS Insurance Leader

This webcast is the second webcast in a series of on-demand IFRS 17 webcasts, which covers the requirements of IFRS 17 on the accounting for reinsurance loss recovery component.

In the webcast, we cover the IFRS 17 requirements on the accounting for the reinsurance loss recovery component. We use a simple example to explain how changes in the loss component from the underlying reinsured contracts trigger the accounting changes in the loss recovery component. The webcast also provides viewers with Deloitte's practical considerations on this topic as they emerged from our implementation work to date.

The webcast series delivered by Francesco Nagari, Deloitte's Global IFRS Insurance Leader and Liza Gonzalo, IFRS 17 Director, covers Deloitte's insights on the application of IFRS 17 requirements and related technical accounting issues emerging from the various ongoing IFRS 17 implementation projects supported by Deloitte.

Complexity made simple: accounting for reinsurance protection for onerous contract

IFRS Insurance Webcasts

Impairment of assets for insurance acquisition cash

flowsPublished on 26 August 2021 | Francesco Nagari
Global IFRS Insurance Leader

This webcast is the first webcast in a series of on-demand IFRS 17 webcasts delivered by Francesco Nagari, Deloitte's Global IFRS Insurance Leader and Liza Gonzalo, IFRS 17 Director, covering Deloitte's insights on the application of IFRS 17 requirements and related technical accounting issues emerging from the various ongoing IFRS 17 implementation projects supported by Deloitte.

This webcast covers the requirements of IFRS 17 on insurance acquisition cash flows (IACF), with a focus on the two-level impairment test for an IACF asset.

In this webcast, a simple illustrative example is used to walk through the application of the IFRS 17 requirements on impairment of an IACF asset.  In addition, this webcast also includes a discussion of some of the practical considerations Deloitte has learned from our implementation work to date.

Impairment of assets for insurance acquisition cash flows

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