About this working party

Transitional Arrangements paper

IFRS 17: CSM – Order of adjustments

A Life Insurance Perspective

IFRS 17 Contractual Service Margin (CSM) Working Party Article

IFRS 17 - Transition Article

Introduction to the Variable Fee Approach (VFA) Article

IFRS 17 CSM Working Party Transition: fair value approach Article

Adjustments to coverage units Article

CSM: Identification of coverage units Article

Determining the contractual service margin: operational approaches using ...

Discounted vs. Undiscounted coverage units Article

IFRS 17: How to choose the measurement model Article

IFRS 17: Profit profiles under IFRS 4 and IFRS 17 Article

IFRS 17: Transition – Modified Retrospective Approach Article

IFRS 17: Determining the risk adjustment at the group of contracts level

IFRS 17: Transition - fair value approach vs modified retrospective ...

IFRS 17: Loss components - do we calculate changes in fulfilment cash ...

Level of aggregation of reinsurance contracts held

Calculating the value at initial recognition

Challenges of measuring proportionate reinsurance contracts held

CSM: Discount rates at initial recognition

Reinsurance contracts held: contract boundaries and recognition date

IFRS 17: Reinsurance and the risk mitigation option

IFRS 17: Loss components – Part 1 of 3: Why do loss components need to ...

IFRS 17: Loss components – Part 2 of 3: Comparing various methods of ...

IFRS 17: Loss components – Part 3 of 3: Advanced considerations relating ...

Setting consistent assumptions for reinsurance contracts held

Management information article

The Actuary extract: June 2020

IFRS 17: CSM Working Party Findings

Contract boundaries under IFRS 17

IFRS 17: Impact on Key Performance Indicators

Sources of mismatches between direct business issued and reinsurance ...

CSM adjustments for experience variances