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Caveats to IFRS 17 webcasts The webcasts relating to the activities - PDF document

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Caveats to IFRS 17 webcasts The webcasts relating to the activities to support implementation of the Standard have been developed in the context of IFRS 17 as issued in May 2017. IFRS 17 was amended in June 2020. The webcasts relating to the

  1. Caveats to IFRS 17 webcasts The webcasts relating to the activities to support implementation of the Standard have been developed in the context of IFRS 17 as issued in May 2017. IFRS 17 was amended in June 2020. The webcasts relating to the amendments to IFRS 17 provide information to supplement the information in the webcasts developed in the context of IFRS 17 as issued in May 2017.

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  3. Further information: Webcast Transition to IFRS 17 Part 2 of 2 at go.ifrs.org/IFRS-17-implementation and IFRS 17 YouTube playlist https://www.youtube.com/playlist?list=PLrLeeuMbuaUeLNX7Qoqlq7Oh3csegFwYn 2

  4. 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 3

  5. Further information: IFRS 17 paragraphs C1 – C2 Basis for Conclusions for IFRS 17 BC402 – BC406 4

  6. Further information: IFRS 17 paragraph C2 5

  7. Further information IFRS 17 paragraph C4 Basis for Conclusions of IFRS 17 BC374 6

  8. Further information: IFRS 17 paragraph C4 IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors paragraphs 5 and 23 7

  9. Further information: IFRS 17 paragraph C3 Basis for Conclusions for IFRS 17 paragraph BC372 IAS 8 paragraphs 5 and 23 IFRS 17 Effects Analysis page 70 8

  10. Further information: IFRS 17 paragraphs 14 – 39 and 87 – 92 Basis for Conclusions for IFRS 17 paragraphs BC375 – BC378 Webcast IFRS 17 Measurement essentials at go.ifrs.org/IFRS-17-implementation and IFRS 17 YouTube playlist https://www.youtube.com/playlist?list=PLrLeeuMbuaUeLNX7Qoqlq7Oh3csegFwYn 9

  11. Further information: IFRS 17 paragraphs 32 – 39 and B36 – B95 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 10

  12. Further information: IFRS 17 paragraph 44 and paragraphs B96 – B100 Webcast IFRS 17 Measurement essentials at go.ifrs.org/IFRS-17-implementation and IFRS 17 YouTube playlist https://www.youtube.com/playlist?list=PLrLeeuMbuaUeLNX7Qoqlq7Oh3csegFwYn 11

  13. Further information: IFRS 17 paragraphs 87 – 92 and B128 – B136 12

  14. Further information: IFRS 17 paragraphs 14 – 39 and 87 – 92 Basis for Conclusions for IFRS 17 paragraphs BC375 – BC378 Webcast IFRS 17 Measurement essentials at go.ifrs.org/IFRS-17-implementation and IFRS 17 YouTube playlist https://www.youtube.com/playlist?list=PLrLeeuMbuaUeLNX7Qoqlq7Oh3csegFwYn 13

  15. Further information: IFRS 17 paragraph C5(a) IAS 8 paragraphs 5 and 23 14

  16. Further information: IFRS 17 paragraphs C6 and C8 Basis for Conclusions for IFRS 17 paragraphs BC373 and BC379 15

  17. Further information: IFRS 17 paragraphs C7 – C8 Basis for Conclusions for IFRS 17 paragraph BC380 Webcast Transition to IFRS 17 Part 2 of 2 at go.ifrs.org/IFRS-17-implementation and IFRS 17 YouTube playlist https://www.youtube.com/playlist?list=PLrLeeuMbuaUeLNX7Qoqlq7Oh3csegFwYn 16

  18. Further information: IFRS 17 paragraph C5(b) Basis for Conclusions for IFRS 17 paragraphs BC373 and BC385 – BC386 17

  19. Further information: IFRS 17 paragraph C20 Basis for Conclusions for IFRS 17 paragraph BC385 IFRS 13 Fair Value Measurement paragraph 25 18

  20. Further information: IFRS 17 paragraph C20 Basis for Conclusions for IFRS 17 paragraph BC385 IFRS 13 paragraphs 2 and 16 19

  21. Further information: IFRS 17 paragraph C20 Basis for Conclusions for IFRS 17 paragraph BC385 20

  22. Further information: Webcast Transition to IFRS 17 Part 2 of 2 at go.ifrs.org/IFRS-17-implementation and IFRS 17 YouTube playlist https://www.youtube.com/playlist?list=PLrLeeuMbuaUeLNX7Qoqlq7Oh3csegFwYn 21

  23. Further information: IFRS 17 paragraphs C3 and C5 – C6 Basis for Conclusions for IFRS 17 paragraphs BC372 and BC373 22

  24. Further information: Basis for Conclusions for IFRS 17 paragraphs BC375 – BC378 Webcast IFRS 17 Measurement essentials at go.ifrs.org/IFRS-17-implementation and IFRS 17 YouTube playlist https://www.youtube.com/playlist?list=PLrLeeuMbuaUeLNX7Qoqlq7Oh3csegFwYn Webcast Transition to IFRS 17 Part 2 of 2 at go.ifrs.org/IFRS-17-implementation and IFRS 17 YouTube playlist https://www.youtube.com/playlist?list=PLrLeeuMbuaUeLNX7Qoqlq7Oh3csegFwYn 23

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  26. Further information: IFRS 17 paragraphs C25 – C28 Basis for Conclusions for IFRS 17 BC387 – B389 25

  27. Further information: IFRS 17 paragraphs C29 – C33 IFRS 17 Effects Analysis page 70 and pages 96 – 100 Basis for Conclusions for IFRS 17 BC394 – BC398 26

  28. Further information: IFRS 17 paragraphs 114 – 116 Basis for Conclusions for IFRS 17 BC399 – BC401 27

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  31. Further information: Webcast Transition to IFRS 17 Part 1 of 2 at go.ifrs.org/IFRS-17-implementation and IFRS 17 YouTube playlist https://www.youtube.com/playlist?list=PLrLeeuMbuaUeLNX7Qoqlq7Oh3csegFwYn 2

  32. Further information: go.ifrs.org/IFRS-17-implementation and IFRS 17 webcasts YouTube playlist: https://www.youtube.com/playlist?list=PLrLeeuMbuaUeLNX7Qoqlq7Oh 3csegFwYn 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 3

  33. Further information: IFRS 17 paragraph C5(a) Basis for Conclusions for IFRS 17 paragraphs BC373 and BC379 – BC384 4

  34. Further information: IFRS 17 paragraphs C6 and C8 Basis for Conclusions for IFRS 17 paragraphs BC373 and BC379 5

  35. Further information: IFRS 17 paragraphs C7 – C8 Basis for Conclusions for IFRS 17 paragraph BC380 Webcast Transition to IFRS 17 Part 2 of 2 at go.ifrs.org/IFRS-17-implementation and IFRS 17 YouTube playlist https://www.youtube.com/playlist?list=PLrLeeuMbuaUeLNX7Qoqlq7Oh3csegFwYn 6

  36. Further information: IFRS 17 paragraph C9 Basis for Conclusions for IFRS 17 paragraphs BC381 and BC382 7

  37. Further information: IFRS 17 paragraphs 22 and C10 8

  38. Further information: IFRS 17 paragraphs C7 – C8 Basis for Conclusions for IFRS 17 paragraph BC380 Webcast Transition to IFRS 17 Part 2 of 2 at go.ifrs.org/IFRS-17-implementation and IFRS 17 YouTube playlist https://www.youtube.com/playlist?list=PLrLeeuMbuaUeLNX7Qoqlq7Oh3csegFwYn 9

  39. Further information: IFRS 17 paragraph C11 Basis for Conclusions for IFRS 17 paragraph BC383 IFRS 17 Illustrative Example 17 10

  40. Further information: IFRS 17 paragraph C12 Basis for Conclusions for IFRS 17 paragraph BC383(a) 11

  41. Further information: IFRS 17 paragraph C13 Basis for Conclusions for IFRS 17 paragraph BC383(c) 12

  42. Further information: IFRS 17 paragraph C13(a) Basis for Conclusions for IFRS 17 paragraph BC383(c) 13

  43. Further information: IFRS 17 paragraph C13(b) Basis for Conclusions for IFRS 17 paragraph BC383(c) 14

  44. Further information: • IFRS 17 paragraph C14 • Basis for Conclusions for IFRS 17 paragraph BC383(b) 15

  45. Further information: • IFRS 17 paragraphs C15 – C16 • Basis for Conclusions for IFRS 17 paragraph BC383(d) 16

  46. Further information: IFRS 17 paragraphs C7 – C8 Basis for Conclusions for IFRS 17 paragraph BC380 Webcast Transition to IFRS 17 Part 2 of 2 at go.ifrs.org/IFRS-17-implementation and IFRS 17 YouTube playlist https://www.youtube.com/playlist?list=PLrLeeuMbuaUeLNX7Qoqlq7Oh3csegFwYn 17

  47. Further information: IFRS 17 paragraph C17(a) – (d) IFRS 17 Illustrative Example 18 18

  48. Further information: IFRS 17 paragraph C17(a) – (d) IFRS 17 Illustrative Example 18 19

  49. Further information: IFRS 17 paragraphs C7 – C8 Basis for Conclusions for IFRS 17 paragraph BC380 Webcast Transition to IFRS 17 Part 2 of 2 at go.ifrs.org/IFRS-17-implementation and IFRS 17 YouTube playlist https://www.youtube.com/playlist?list=PLrLeeuMbuaUeLNX7Qoqlq7Oh3csegFwYn 20

  50. Further information: IFRS 17 paragraphs 22, C10 and C19 Basis for Conclusions for IFRS 17 paragraph BC384 21

  51. Further information: IFRS 17 paragraphs 22, C10 and C18 Basis for Conclusions for IFRS 17 paragraph BC384 22

  52. Further information: IFRS 17 paragraph C5(b) Basis for Conclusions for IFRS 17 paragraphs BC373 and BC385 – BC386 23

  53. Further information: IFRS 17 paragraphs C21 – C22 Basis for Conclusions for IFRS 17 paragraph BC386 24

  54. Further information: IFRS 17 paragraphs 22 , C10 and C23 Basis for Conclusions for IFRS 17 paragraph BC386(a) 25

  55. Further information: IFRS 17 paragraph C24 and B134 Basis for Conclusions for IFRS 17 paragraph BC386(b) 26

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