IFRS 17 requires, for different purposes, the consideration of aggregations of insurance contracts at the level of a “portfolio of insurance contracts” and at the level of a “group of insurance contracts”. The aggregation and its application for the respective purposes raise severe conceptual and practical issues. Additional issues arise in special cases, such as reinsurance contracts, commercial contracts, portfolio transfers, and business combinations. To solve these issues, an in-depth understanding of the requirements of IFRS 17 is needed.
This web session discusses the requirements of IFRS 17 for aggregating insurance contracts in “portfolios of insurance contracts” and “groups of insurance contracts,” as well as their areas of application. It discusses the conceptual and practical obstacles arising for each area. Special consideration is given to reinsurance contracts and commercial contracts, as well as to special circumstances such as portfolio transfers and business combinations. Further, issues arising within consolidated groups of entities are considered.
The online training aims to enable participants to develop solutions for these issues and provide an accounting justification.
Early-bird discount is available for bookings made by 3 February 2026.
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