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Part 6
Topic 4: Level of Aggregation In topic 4, the focus is on categorizing insurance types, specifically regarding the portfolio management...
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Part 5
Topic 3: Contract boundary This chapter will cover two key issues: one regarding Coverage Period and Coverage Term , and the other...
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Part 4
Topic 2: Combination of Contracts Topic 2 is more critical to non-life insurance business than life insurance, with fronting business...
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Part 3
Topic 1: Separation of Insurance Contract part 3 It is common practice for each financial reporting standard to delineate the scope of...
10
Part 2
In interpreting TFRS 17, each business can develop Guidance Notes that are tailored to their specific operations. These Guidance Notes...
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Introduction
TFRS 17 is a financial reporting standard written as Principle-based, meaning it provides broad principles on how standards should be...
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