5 Oct 2022
IFRS 17: Scope and Unit of Account
In 2017, the IASB issued the new comprehensive insurance accounting standard IFRS 17, amendments followed in 2020. It is to be applied in the EU from 1 January 2023 onwards, with the transition date on 1 January 2022. The first step of applying IFRS 17 is to identify the contract in the sense of IFRS 17, its unit of account, and to determine whether it is in the scope of IFRS 17.
Organised by the EAA – European Actuarial Academy GmbH.
The web session is suited for actuaries and accountants with knowledge about insurance products and their legal background and some understanding of accounting concepts particularly of IFRSs in general and IFRS 17.
Technical RequirementsPlease check with your IT department if your firewall and computer settings support web session participation (the programme Zoom will be used for this online training). Please also make sure that you are joining the web session with a stable internet connection.
Purpose and Nature