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IFRS 17: Reinsurance Contracts Held and Loss-recovery Component
Fung Chan Reinsurance News, February 2021 Editor’s note: The references marked by { } represent the text ... measurement (as noted in IFRS 17 paragraph 60 to 70A). Table 1 summarizes the June 2020 IFRS 17 Standard on the ...- Authors: Tze Ping Chng, Fung-Yee F Chan
- Date: Feb 2021
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: Reinsurance News
- Topics: Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Reinsurance>Financial reporting for reinsurance
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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
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 ...- 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]