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Mensuel de juillet 2018 - Assurances

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IFRS 17 and the level of aggregation : A key challenge for insurers
By Chahine MOHSINE, Consultant, Initio   13 years after releasing IFRS 4 Standard, “insurance contracts” the International Accounting Standard Board (IASB) has just launched the new Standard IFRS 17 which should be effective from the 1st January 2021. This effective date will be combined with a transition date that will start 1 year before. It will allow insurers to test their new processes. The objective of this new Standard is the measurement(1) of insurance contracts issued by insurers and other authorized companies.   Even if the objective of IFRS 4 was to specify some aspects of the financial reporting for insurance contracts, it did not specify which regulation companies, that issue insurance contracts, have to comply with. This resulted in...
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