文本描述
IFRS Standards
May 2017
IFRS 17 Insurance Contracts
IFRS17
InsuranceContracts
IFRS17
InsuranceContracts
togetherwithitsaccompanyingdocumentsisissuedbytheInternational
AccountingStandardsBoard(theBoard).
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ISBNforthispart:978-1-911040-55-2
ISBNforcompletepublication(threeparts):978-1-911040-54-5
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CONTENTS
fromparagraph
IFRS17
INSURANCECONTRACTS
INTRODUCTION
OBJECTIVE1
SCOPE3
Combinationofinsurancecontracts9
Separatingcomponentsfromaninsurancecontract10
LEVELOFAGGREGATIONOFINSURANCECONTRACTS14
RECOGNITION25
MEASUREMENT29
Measurementoninitialrecognition32
Estimatesoffuturecashflows33
Discountrates36
Riskadjustmentfornon-financialrisk37
Contractualservicemargin38
Subsequentmeasurement40
Contractualservicemargin43
Onerouscontracts47
Premiumallocationapproach53
Reinsurancecontractsheld60
Recognition62
Measurement63
Premiumallocationapproachforreinsurancecontractsheld69
Investmentcontractswithdiscretionaryparticipationfeatures71
MODIFICATIONANDDERECOGNITION72
Modificationofaninsurancecontract72
Derecognition74
PRESENTATIONINTHESTATEMENTOFFINANCIALPOSITION78
RECOGNITIONANDPRESENTATIONINTHESTATEMENT(S)OFFINANCIAL
PERFORMANCE80
Insuranceserviceresult83
Insurancefinanceincomeorexpenses87
DISCLOSURE93
Explanationofrecognisedamounts97
Insurancefinanceincomeorexpenses110
Transitionamounts114
SignificantjudgementsinapplyingIFRS17117
Natureandextentofrisksthatarisefromcontractswithinthescopeof
IFRS17121
Alltypesofrisk—concentrationsofrisk127
Insuranceandmarketrisks—sensitivityanalysis128
IFRSSTANDARDS
锸IFRSFoundation3
Insurancerisk—claimsdevelopment130
Creditrisk—otherinformation131
Liquidityrisk—otherinformation132
APPENDICES
ADefinedterms
BApplicationguidance
CEffectivedateandtransition
DAmendmentstootherIFRSStandards
APPROVALBYTHEBOARDOFIFRS17
INSURANCECONTRACTS
BASISFORCONCLUSIONS
(seeseparatebooklet)
ILLUSTRATIVEEXAMPLES
(seeseparatebooklet)
IFRS17INSURANCECONTRACTS—MAY2017
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