Nuanciert, umfassend – und herausfordernd
IFRS 17
Integriertes Fachwissen erforderlich
IFRS 17: Eine anspruchsvolle neue Anforderung für Versicherer
Die Entscheidungen, die Versicherungsunternehmen bei der Implementierung von IFRS 17 treffen müssen
IFRS 17: Deriving the confidence level for the Risk Adjustment: A case study for life (re)insurers
This paper presents a solution to address (re)insurers’ challenges, including how to determine the confidence level needed for disclosure purposes and how to restate a given confidence level over different time horizons.
Setting discount rates under IFRS 17: Getting the job done
IFRS 17 requires preparers of accounts to derive discount rates for the valuation of the cash flows associated with their insurance contracts.
Amendments to IFRS 17 from April 2019 IASB Meeting
At the April IASB meeting, the Board discussed the next steps for the process of producing an exposure draft considering the tentative decisions made as well as discussing several less material sweep issues and annual improvements. Milliman consultants have produced a summary of the April meeting in a brief paper.
IFRS17 coverage units for CSM amortization
Insurers should carefully examine the consequences and reasonableness of coverage unit choices as they are especially important for determining the future profit signature under IFRS 17.
Verwandte Produkte von Milliman
Milliman IFRS 17 Readiness Assessment Tool
Integrate
Milliman Mind IFRS 17 module
