Course Info

Length: 1 Week

Type: Online

Available Dates

Fees

  • Jan-27-2025

    1,800

  • Feb-24-2025

    1,800

  • Mar-24-2025

    1,800

  • Apr-28-2025

    1,800

  • May-26-2025

    1,800

  • June-23-2025

    1,800

  • July-28-2025

    1,800

  • Aug-25-2025

    1,800

  • Sep-22-2025

    1,800

  • Oct-27-2025

    1,800

  • Nov-24-2025

    1,800

  • Dec-22-2025

    1,800

Course Details

Course Outline

5 days course

Introduction to IFRS 17


  • Definition of IFRS 17 and its objectives
  • Overview of the evolution of insurance accounting standards
  • Describing the key principles and scope of IFRS 17
  • Introduction to insurance contracts under IFRS 17
  • Determining the importance of IFRS for different stakeholders
  • Comparing IFRS 17 with previous standards

Recognition and Measurement of Insurance Contracts


  • Understanding the combination and separation of components from an insurance contracts
  • Describing the aggregation of insurance contracts
  • Understanding the criteria and timing of recognition
  • Overview of different accounting approaches and their impact on financial statements:


  1.     General measurement model
  2.     Premium allocation approach
  3.     Modified approaches for specific contracts


  • Recognizing the main components of the measurement model

IFRS 17 Accounting Approaches  


  • Definition of initial recognition and reignition criteria under IFRS 17
  • Distinguishing between the general measurement model and the premium allocation approach
  • Definition of reinsurance contracts and contracts with direct and discretionary participation features 
  • Determining the impact of modification on financial statements
  • Explaining the principles of derecognition of insurance contracts
  • Discussing disclosure requirements and presentation formats of financial statements

Transition, Presentation and Disclosures


  • Exploring transition approaches:


  1.     Fill retrospective approach
  2.     Modified retrospective approach
  3.     Fair value approach


  • Discussing challenges and considerations during the transition process
  • Understanding presentation requirements for statement of financial position and statement of financial performance
  • Distinguishing between qualitative and quantitative disclosures
  • Discussing significant judgements in applying IFRS 17
  • Describing the nature and extent of risks resulting from contracts

IFRS 9 Financial Instruments


  • Exploring methods used by insurers to adopt IFRS 9:


  1.     Overlay approach
  2.     Deferral approach


  • Discussing the classification of financial assets and liabilities
  • Understanding redesignation of financial assets on the adoption of IFRS 17
  • Explaining the expected credit loss impairment model under IFRS 9
  • Reviewing the latest updates in hedge accounting under IFRS 9
  • Summary and lesson learned