Free lesson · IFRS 17

Fulfilment cash flows: estimates and the contract boundary.

What goes into the estimate of future cash flows under IFRS 17, why it is an unbiased probability-weighted mean and not a best guess, and where the contract boundary cuts the cash flows off.

Free to watch, no account needed. This is the one free lesson in the IFRS 17 course; every other lesson and the companion articles are in the member library. See the full IFRS 17 course.

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IFRS and SAM, one requirement at a time

Each week you get the Institute's new articles: one requirement of IFRS 17, IFRS 9, IFRS 15, IFRS 18 or SAM, worked on a South African case. You start with the free IFRS 18 readiness checklist, ten areas to work through before IFRS 18 takes effect, each with its paragraph reference.

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