Programme

WEB SESSION

13 Jun 2023

IFRS 17: The Variable Fee Approach – Basics and Challenges

Tuesday, 13 June 2023

09:00 - 10:30 Revenue recognition for fee-based contracts and criteria for the VFA
10:30 - 10:45 Break
10:45 - 12:15 Identification of underlying items, concepts of inheritance and mutualisation
12:15 - 13:15 Break
13:15 - 14:45 Measurement of participating contracts and adjustments to the CSM under the VFA
14:45 - 15:00 Break
15:00 - 16:30 Presentation and special issues like grouping, particularly under the EU carve out
All the above times are given in CEST (Central European Summer Time).

Seminar Details

Programme

CPD Credits

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3.7 of 5 Points