Topic 4: Level of Aggregation In topic 4, the focus is on categorizing insurance types, specifically regarding the portfolio management...

Topic 3: Contract boundary  This chapter will cover two key issues: one regarding Coverage Period and Coverage Term , and the other...

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

Topic 1: Separation of Insurance Contract part 3 It is common practice for each financial reporting standard to delineate the scope of...

In interpreting TFRS 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...