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IFRS 17: Implications for Onerous Contracts
onerous at initial recognition (if any) from the protable group of contracts. The IASB determined that the ... cannot be onerous [IFRS 17.68]. In- stead of protable or onerous contracts, IFRS 17 views them as the ...- Authors: Hung Pan Cheung
- Date: Dec 2019
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
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IFRS 17 Variable fee approach
economics of these direct participating contracts. Table 1 sum- marizes the key differences between GM and ... reference portfolio of assets, the net assets of the Table 1 Differences between GM and VFA Measurement ...- Authors: Hung Pan Cheung, Tze Ping Chng, Anson Yu
- Date: Sep 2018
- Competency: Leadership>Thought leadership
- Publication Name: International News
- Topics: Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
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IFRS 17 Variable fee approach
economics of these direct participating contracts. Table 1 sum- marizes the key differences between GM and ... in the changes in the insurer’s variable fee Table 1 Differences between GM and VFA MARCH 2018 ...- Authors: Hung Pan Cheung, Tze Ping Chng, Anson Yu
- Date: Mar 2018
- Competency: Leadership>Thought leadership
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
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IFRS 17: Implications for Reinsurance Contracts Held
question 10 on the subsequent measurement logic. Table 1 CSM (as reinsurance asset) at Initial Recognition ... the entity’s auditor. It is also important for individual entities to understand both the financial and ...- Authors: Hung Pan Cheung, Tze Ping Chng, Alexander Aeberli
- Date: Jul 2018
- Competency: Leadership>Thought leadership
- Publication Name: Reinsurance News
- Topics: Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
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Strategic Portfolio Management
Strategic Portfolio Management Optimization of the liabilities to minimize the required capital, ... an ERM scheme, and economic valuation such as market consistent valuation. Instead of discussing the ...- Authors: Vincent Y Y Tsang, David Cosentino, Hung Pan Cheung
- Date: Dec 2017
- Competency: Technical Skills & Analytical Problem Solving>Incorporate risk management; Technical Skills & Analytical Problem Solving>Innovative solutions; Technical Skills & Analytical Problem Solving>Problem analysis and definition; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: Risk Management
- Topics: Enterprise Risk Management