IFRS 17

Identifying Fulfillment Cash Flows under IFRS 17, Insurance Contracts

Oct 16, 2018

This post explores one component of fulfillment cash flows when accounting for insurance contracts: net future cash flows under IFRS 17.

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Is the PAA the secret to IFRS 17?

Nov 14, 2017

The Premium Allocation Approach (PAA) is a lot like existing accounting for short-duration contracts, but does it avoid all of IFRS 17’s challenges?

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