IFRS 17 Insurance Revenue: How the New Profit or Loss Statement Is Built
Why the IFRS 17 income statement opens with insurance revenue rather than premiums, and what that change asks of anyone reading an insurer's results.
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general measurement model articles
Every published article tagged general measurement model, newest first. Each one takes a lesson and sets out its judgements step by step, with every figure tied to the paragraph it rests on.
PAA Versus GMM Under IFRS 17: Measuring One Group Both Ways
What really changes when one eligible group of insurance contracts is measured under the premium allocation approach and again under the general measurement…
LRC and LIC Under IFRS 17: Keeping Two Liabilities Apart
Follow one group of term life policies through a year and decide for yourself which liability each amount belongs to.
The CSM at Initial Recognition: How IFRS 17 Measures Day One
How the contractual service margin is set when a group of insurance contracts is first recognised, and what happens when the group is onerous.