IFRS 17: A Deep Dive Into Revenue from Insurance Contracts

IFRS 17 will become effective on 1 January 2023, and it represents a step change for all entities that are required to apply its guidance. The changes will not be limited to the measurement of contracts – including their presentation in the balance sheet – but also substantially change how insurers present their period performance in the statement of comprehensive income.

The following questions arise:

  • How does the revenue concept for insurance contracts align with the general guidance in IFRS 15 Revenue From Contracts With Customers for other industries, especially non-financial businesses – and does IFRS 15 affect the presentation of insurance contracts in some kind of “non-actuarial” sense?
  • How does revenue calculation for insurance contracts differ between the different measurement models in IFRS 17?
  • Which constraints exist for revenue recognition and how can insurers make sure that they meet these constraints?

Join our EAA web session "IFRS 17: A Deep Dive Into Revenue from Insurance Contracts" on 26 May 2021!

The purpose of this web session is to discuss both conceptual and practical aspects regarding revenue from Insurance Contracts. The conceptual part aims to provide participants with a solid understanding of the IFRS 17 revenue guidance in order to prepare them for relevant discussions with management, auditors, clients, analysts etc. 

Your early-bird registration fee is € 100.00 plus 19% VAT for bookings by 14 April 2021. After this date, the fee will be € 140.00 plus 19% VAT.

Please find all additional information in this print version and on our website. An overview on other upcoming events can be downloaded as well.


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