Insurance webcast 83 — Impairment of asset for insurance acquisition cash flows
Published on:
Aug 25, 2021
Reporting on the recent developments concerning the insurance project, this webcast discusses the following:
- Asset for insurance acquisition cash flows (IACF asset)
- Definition
- Allocation to related groups of insurance contracts
- Impairment of IACF asset
- IFRS 17 requirements
- Two level impairment test
- Illustrative example
- Practical considerations
Further resources:
This webcast was released by our Global firm.