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About this working party
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Transitional Arrangements paper
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IFRS 17: CSM – Order of adjustments
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A Life Insurance Perspective
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IFRS 17 Contractual Service Margin (CSM) Working Party Article
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IFRS 17 - Transition Article
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Introduction to the Variable Fee Approach (VFA) Article
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IFRS 17 CSM Working Party Transition: fair value approach Article
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Adjustments to coverage units Article
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CSM: Identification of coverage units Article
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Determining the contractual service margin: operational approaches using ...
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Discounted vs. Undiscounted coverage units Article
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IFRS 17: How to choose the measurement model Article
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IFRS 17: Profit profiles under IFRS 4 and IFRS 17 Article
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IFRS 17: Transition – Modified Retrospective Approach Article
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IFRS 17: Determining the risk adjustment at the group of contracts level
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IFRS 17: Transition - fair value approach vs modified retrospective ...
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IFRS 17: Loss components - do we calculate changes in fulfilment cash ...
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Level of aggregation of reinsurance contracts held
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Calculating the value at initial recognition
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Challenges of measuring proportionate reinsurance contracts held
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CSM: Discount rates at initial recognition
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Reinsurance contracts held: contract boundaries and recognition date
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IFRS 17: Reinsurance and the risk mitigation option
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IFRS 17: Loss components – Part 1 of 3: Why do loss components need to ...
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IFRS 17: Loss components – Part 2 of 3: Comparing various methods of ...
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IFRS 17: Loss components – Part 3 of 3: Advanced considerations relating ...
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Setting consistent assumptions for reinsurance contracts held
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Management information article
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The Actuary extract: June 2020
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IFRS 17: CSM Working Party Findings
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Contract boundaries under IFRS 17
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IFRS 17: Impact on Key Performance Indicators
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Sources of mismatches between direct business issued and reinsurance ...
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CSM adjustments for experience variances