IFRS 17 webcasts

Accounting for premium repayments

Published on 3 December 2021 | Francesco Nagari
Global IFRS Insurance Leader at Deloitte Touche Tohmatsu

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.