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.


Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.