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- ISIDORE Id: 10670/1.f1c54c...
- hal: hal-02989360
info:eu-repo/semantics/OpenAccess
Mots-clés
IFRS17 insurance financial reporting accountingSujets proches
Commonwealth, The Administration Political thought Government Political theory Civil government Commonwealth, The Science, Political Administration Politics Papers Military conscription Military draft Selective service Conscription, Military Universal military training Military service, Compulsory Military training, Universal Compulsory military service Service, Compulsory military Administration Policy of insurance Insurance contracts Policies of insurance Insurance--Policies Insurance policies--Law and legislation Insurance, Life Assurance (Insurance) Coverage, Insurance Insurance protection Insurance coverage Insurance industry Indemnity insurance Mutual insurance Underwriting Contract law Contracts--Law and legislation Contractual limitations Limitations, Contractual Agreements Trade Administration Public administration--Law and legislation Law, Administrative Estates, Administration of Administration Commerce--Accounting Finance--Accounting Commercial accounting Business enterprises--Accounting Financial accounting AccountancyCiter ce document
Pierre-Emmanuel Thérond et al., « IFRS 17: the sticking point of annual cohorts », HAL SHS (Sciences de l’Homme et de la Société), ID : 10670/1.f1c54c...
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On September 30, EFRAG published its Draft Endorsement Advice on IFRS 17 Insurance contracts. Comments are requested by 29 january 2021. It concluded on a consensus basis that IFRS 17 meets the various criteria for endorsement, with the notable exception of the requirement to apply annual cohorts to intergenerationally-mutualised and cash-flow matched contracts. In this paper, we focus on this particular issue and show how annual cohorts fail to give a pertinent picture of participating life insurance business, as practiced in many continental European countries.
