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WEB SESSION

25 May - 1 Jun 2022

IFRS 17: The Variable Fee Approach – Basics and Challenges (2x3h)

Wednesday, 25 May 2022

  1. 09:30 - 11:00 Revenue recognition for fee-based contracts and criteria for the VFA
  2. 11:00 - 11:15 Break
  3. 11:15 - 12:45 Identification of underlying items, concepts of inheritance and mutualisation

Wednesday, 01 June 2022

  1. 09:30 - 11:00 Measurement of participating contracts and adjustments to the CSM under the VFA
  2. 11:00 - 11:15 Break
  3. 11:15 - 12:45 Presentation and special issues like grouping, particularly under the EU carve out
  4. All the above times are given in CEST (Central European Summer Time).
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