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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, Economic Volatility, and Reinsurance
reinsurance for a variety of reasons, but an insurer’s accounting rules and solvency regulations are inevitably ... reinsurance for a variety of reasons, but an insurer’s accounting rules and solvency regulations are inevitably ...
- Authors: Paul Sauve
- Date: Jun 2022
- Competency: External Forces & Industry Knowledge
- Publication Name: Reinsurance News
- Topics: Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Reinsurance>Life reinsurance
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Regulatory Update
regulated. If that were not enough, there are also U.S. specific regulations being proposed that will have ... law and regulation that provides a way for non-U.S. companies to hold lower collateral to back reinsured ...- Authors: Jeremy Starr
- Date: Aug 2014
- Competency: External Forces & Industry Knowledge
- Publication Name: Reinsurance News
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Financial Reporting & Accounting>Statutory accounting; Public Policy