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Bridging the GAAP: IFRS 17 and LDTI Differences Explored
referred to as a gross premium reserve in other valuation contexts). Cash flows are discounted using rates ... and opinions expressed herein are those of the individual authors and are not necessarily those of the ...- Authors: Gregory Mackenzie, Tina Guo
- Date: Jul 2022
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Life Insurance>Reserves - Life Insurance; Life Insurance>Term life
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Frequently Asked Questions—Indirect Par Contracts Under IFRS 17
are appropriate so long as a market-consistent valuation is performed. However, IFRS 17.B77 does state ... and the discount rate, within the risk-neutral valuation. Note that it may take some period of time until ...
- Authors: Bruce Rosner, Kyle Stolarz
- Date: Jun 2021
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Life Insurance>Reserves - Life Insurance