Educational Note: IFRS 17 – Fair Value of Insurance Contracts

Publication date: 30-06-2022

Version: Current

Language available: Bilingual

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The Committee on Life Insurance Financial Reporting (CLIFR) has prepared this educational note to provide guidance on how to determine the fair value of insurance contracts within the scope of the International Financial Reporting Standard (IFRS) 17. Further guidance on how to perform a fair value measurement is provided in “IFRS 13 – Fair Value Measurement.”

This educational note is structured into five sections:
• Introduction
• Fair value approaches
• Market participants
• Considerations for determining fair value assumptions
• Other considerations

Categories: Practice

Types: Educational notes

Topics: Life insurance

Pages: 40

Format: PDF

Accession no.: 222088