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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 ...

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    • 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]
  • 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 ...

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    • 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]
  • 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 ...

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    • 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]
  • IFRS 17: Implications for Reinsurance Contracts Held
    IFRS 17: Implications for Reinsurance Contracts Held This article highlights some key implications ... question 10 on the subsequent measurement logic. Table 1 CSM (as reinsurance asset) at Initial Recognition ...

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    • 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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