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IFRS 17 Insurance contracts

Insurance contracts, from the measurement models through to the disclosure roll-forwards.

Curriculum

What this course covers.

Twenty-two lessons, in the order you work through them, from why the standard replaced IFRS 4 through to how it sits alongside IFRS 9. Lessons publish on a rolling basis: this is the syllabus, and your library shows exactly what is ready as each one publishes.

  1. Why IFRS 17 exists: from IFRS 4 to one global standard8 min
  2. Scope: what makes a contract an insurance contract10 min
  3. Separating components: derivatives, investment components, services10 min
  4. Level of aggregation: portfolios, annual cohorts, onerous groups10 min
  5. Recognition: when a group of contracts goes on the books8 min
  6. Fulfilment cash flows I: estimates and the contract boundary12 min
  7. Fulfilment cash flows II: discount rates, top-down and bottom-up12 min
  8. The risk adjustment for non-financial risk: concept and methods12 min
  9. The CSM at initial recognition10 min
  10. The CSM roll-forward under the GMM, step by step14 min
  11. Coverage units and the release of revenue10 min
  12. Onerous contracts and the loss component12 min
  13. LRC and LIC: the two liabilities, kept straight10 min
  14. Insurance finance income and expenses, and the OCI option12 min
  15. The PAA: eligibility and mechanics12 min
  16. PAA versus GMM: one portfolio, both models, worked10 min
  17. The VFA: direct participation contracts12 min
  18. Reinsurance held: measurement and the CSM quirks12 min
  19. Presentation: insurance revenue and the P&L reimagined12 min
  20. Disclosures: roll-forwards, confidence levels, sensitivities10 min
  21. Transition: full retrospective, modified retrospective, fair value12 min
  22. IFRS 17 meets IFRS 9: mismatch, comparatives, the overlay12 min

Buying

One price, twelve months.

R1,950

12 months of access

Every lesson in the course, plus lessons added and revisions made during your access period. Pay by card, instant EFT or bank transfer, the same options as every other course.

By paying you accept our terms and ask for your access to open straight away. You can cancel within seven days for a full refund if you have not started a lesson. See Refunds.

Questions

Before you enrol.

Who is this course for?

Accountants and actuaries who work with insurance contracts under IFRS 17, from first application through to ongoing reporting.

What do I get for the price?

Every lesson in the course, the worked examples in each one and the companion articles that go with them.

How long does access last?

Twelve months from the date payment reflects, covering every lesson in the course during that period plus any lessons added or revised while you have access.

Does this count towards CPD?

No. Amatle Institute is not an accredited CPD provider. You receive a certificate of completion naming the course and the date, and whether your professional body accepts it is for you to confirm with that body.

How does payment work?

Pay by card through iKhokha or by EFT using the reference generated at checkout. Card access opens immediately once payment confirms and EFT access opens once the payment reflects.

What if I want a refund?

See Refunds for the current policy.