1 Further information: go.ifrs.org/IFRS-17-implementation and IFRS - - PDF document

1 further information
SMART_READER_LITE
LIVE PREVIEW

1 Further information: go.ifrs.org/IFRS-17-implementation and IFRS - - PDF document

1 Further information: go.ifrs.org/IFRS-17-implementation and IFRS 17 webcasts YouTube playlist: https://www.youtube.com/playlist?list=PLrLeeuMbuaUeLNX7Qoqlq7Oh3csegFwYn IFRS 17 Effects Analysis available at


slide-1
SLIDE 1

1

slide-2
SLIDE 2

2

Further information:

go.ifrs.org/IFRS-17-implementation and IFRS 17 webcasts YouTube playlist: https://www.youtube.com/playlist?list=PLrLeeuMbuaUeLNX7Qoqlq7Oh3csegFwYn IFRS 17 Effects Analysis available at http://www.ifrs.org/-/media/project/insurance- contracts/ifrs-standard/ifrs-17-effects-analysis.pdf IFRS 17 Project Summary available at http://www.ifrs.org/-/media/project/insurance- contracts/ifrs-standard/ifrs-17-project-summary.pdf IFRS 17 Feedback Statement available at http://www.ifrs.org/- /media/project/insurance-contracts/ifrs-standard/ifrs-17-feedback-statement.pdf

slide-3
SLIDE 3

3

slide-4
SLIDE 4

4

slide-5
SLIDE 5

5 Further information: Basis for Conclusions for IFRS 17 BC115–BC139

slide-6
SLIDE 6

6 Further information: IFRS 17 paragraph 24 Basis for Conclusions for IFRS 17 BC115–BC118

slide-7
SLIDE 7

7 Further information: IFRS 17 paragraph 24 Basis for Conclusions for IFRS 17 BC115–BC118

slide-8
SLIDE 8

8 Further information: Basis for Conclusions for IFRS 17 BC116

slide-9
SLIDE 9

9 Further information: Basis for Conclusions for IFRS 17 BC116

slide-10
SLIDE 10

10 Further information: Basis for Conclusions for IFRS 17 BC116

slide-11
SLIDE 11

11 Further information: Basis for Conclusions for IFRS 17 BC116 and BC119

slide-12
SLIDE 12

12

slide-13
SLIDE 13

13 Further information: IFRS 17 paragraph 14

slide-14
SLIDE 14

14 Further information: IFRS 17 paragraphs 16 and 21 Basis for Conclusions for IFRS 17 BC124(a), BC126–BC128 and BC135

slide-15
SLIDE 15

15 Further information: IFRS 17 paragraph 17 Basis for Conclusions for IFRS 17 BC129

slide-16
SLIDE 16

16 Further information: IFRS 17 paragraphs 17 and 47–52 Basis for Conclusions for IFRS 17 BC130 Webcast IFRS 17 Core requirements: Recognition and derecognition at go.ifrs.org/IFRS-17-implementation and IFRS 17 YouTube playlist https://www.youtube.com/playlist?list=PLrLeeuMbuaUeLNX7Qoqlq7Oh3csegFwYn

slide-17
SLIDE 17

17 Further information: IFRS 17 paragraph 19 Basis for Conclusions for IFRS 17 BC130

slide-18
SLIDE 18

18 Further information: IFRS 17 paragraphs 16 and 21 Basis for Conclusions for IFRS 17 BC124(a), BC126–BC128 and BC135

slide-19
SLIDE 19

19 Further information: IFRS 17 paragraph 20 Basis for Conclusions for IFRS 17 BC131–BC135

slide-20
SLIDE 20

20 Further information: IFRS 17 paragraph 19 Basis for Conclusions for IFRS 17 BC134

slide-21
SLIDE 21

21 Further information: IFRS 17 paragraph 19 Basis for Conclusions for IFRS 17 BC134

slide-22
SLIDE 22

22 Further information: IFRS 17 paragraph 20 Basis for Conclusions for IFRS 17 BC131–BC135

slide-23
SLIDE 23

23 Further information: IFRS 17 paragraph 18 Basis for Conclusions for IFRS 17 BC292(b)

slide-24
SLIDE 24

24 Further information: IFRS 17 paragraphs 14–24 Basis for Conclusions for IFRS 17 BC119–BC139

slide-25
SLIDE 25

25 Further information: IFRS 17 paragraphs 22, C10 and C23 Basis for Conclusions for IFRS 17 BC136–BC138

slide-26
SLIDE 26

26 Further information: IFRS 17 paragraphs 22, C10 and C23 Basis for Conclusions for IFRS 17 B119 and BC136–BC138

slide-27
SLIDE 27

27 Further information: IFRS 17 paragraphs 22, C10 and C23 Basis for Conclusions for IFRS 17 B119 and BC136–BC138

slide-28
SLIDE 28

28

slide-29
SLIDE 29

29 Further information: IFRS 17 paragraphs 22, C10 and C23 Basis for Conclusions for IFRS 17 B119 and BC136–BC138

slide-30
SLIDE 30

30 Further information: IFRS 17 paragraphs 22, C10 and C23 Basis for Conclusions for IFRS 17 B119 and BC136–BC138

slide-31
SLIDE 31

1

slide-32
SLIDE 32

2

slide-33
SLIDE 33

3

slide-34
SLIDE 34

Further information: IFRS 17 paragraphs 25–28 Basis for Conclusions for IFRS 17 paragraphs BC139–BC144 Webcast IFRS 17 Core requirements: Recognition and derecognition at go.ifrs.org/IFRS-17-implementation and IFRS 17 YouTube playlist https://www.youtube.com/playlist?list=PLrLeeuMbuaUeLNX7Qoqlq7Oh3csegFwYn 4

slide-35
SLIDE 35

5 Further information: IFRS 17 paragraph 24 Basis for Conclusions for IFRS 17 BC139

slide-36
SLIDE 36

Further information: IFRS 17 paragraph 28 Basis for Conclusions for IFRS 17 paragraph BC139 Webcast IFRS 17 Core requirements: Recognition and derecognition at go.ifrs.org/IFRS-17-implementation and IFRS 17 YouTube playlist https://www.youtube.com/playlist?list=PLrLeeuMbuaUeLNX7Qoqlq7Oh3csegFwYn 6

slide-37
SLIDE 37

Further information: IFRS 17 paragraphs 74–77 Basis for Conclusions for IFRS 17 paragraphs BC321–BC322 Webcast IFRS 17 Core requirements: Recognition and derecognition at go.ifrs.org/IFRS-17-implementation and IFRS 17 YouTube playlist https://www.youtube.com/playlist?list=PLrLeeuMbuaUeLNX7Qoqlq7Oh3csegFwYn 7

slide-38
SLIDE 38

8

Further information: IFRS 17 paragraphs 72–77 IFRS 17 Basis for Conclusions paragraphs BC316–BC317 and BC321–BC322

slide-39
SLIDE 39

9

slide-40
SLIDE 40

Further information: IFRS 17 paragraphs 93–95 and 99 Basis for Conclusions for IFRS 17 paragraphs BC347–BC362 IAS 1 Presentation of Financial Statements paragraphs 29–31 10

slide-41
SLIDE 41

11