Level of Aggregation the focus is on categorizing insurance types, specifically regarding the portfolio management under IFRS 17. The key...

Contract Boundary  This chapter will cover two key issues: one regarding Coverage Period and Coverage Term , and the other concerning...

Combination of Contracts Topic 2 is more critical to non-life insurance business than life insurance, with fronting business being...

Separation of Insurance Contract It is common practice for each financial reporting standard to delineate the scope of insurance...

In interpreting IFRS 17, each business can develop Guidance Notes that are tailored to their specific operations. These Guidance Notes...

TFRS 17 is a financial reporting standard written as Principle-based, meaning it provides broad principles on how standards should be...