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IFRS 17: Implications for Reinsurance Contracts Held
differ with the requirements for the underlying direct insurance contracts. HOW DOES IFRS 17 APPLY TO ... (or issued) cannot be insurance contracts with direct participation features for the purposes of IFRS ...- 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]