Insurance webcast 83 — Impairment of asset for insurance acquisition cash flows

Published on: 25 Aug, 2021

insurance webcast 83 vid

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


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