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Basics of IFRS 4 for Life Insurers FS 11

Basics of IFRS 4 for Life Insurers FS 11

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Published by Jkjiwani Acca

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Published by: Jkjiwani Acca on Jul 23, 2012
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05/25/2013

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Basics of IFRS 4 for Life Insurers
ETH / UniversitätZürichFrühjahrssemester2011Dr. RuprechtWitzelruprecht.witzel@aktuariat-witzel.ch
 
2Dr. RuprechtWitzel; FS 11Finanz. Führungsinfo; Teil4; IFRS 4
Content
1.
Introduction
2.
Contract Classification
3.
Expense Classification
4.
BS and P&L Structure
5.
Asset Classification
6.
Technical Reserves
7.
Deferred Acquisition Costs
8.
Liability Adequacy Test
9.
Shadow Adjustments
10.
Legal Quote
11.
Purchase Accounting
 
3Dr. RuprechtWitzel; FS 11Finanz. Führungsinfo; Teil4; IFRS 4
Content
12. Discretionary Participation Feature13. Embedded Derivatives14. Investment Contracts without DPF (IAS 39)

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