IFRS 17 Level of Aggregation: Portfolios, Annual Cohorts and Groups of Contracts
Why an insurer has to assign contracts to groups before it can complete their measurement, and what is at stake when a profitable contract shares a book with…
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onerous contracts IFRS 17 articles
Every published article tagged onerous contracts IFRS 17, 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.
IFRS 17 Recognition: When a Group of Contracts Goes on the Books
Cover starting is only one of the dates IFRS 17 looks at, so which trigger decides when a group of insurance contracts is recognised?
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.