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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 ...

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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]