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Accession #: 221118

 

Publication Date:
October 25, 2021
Title:
Draft Educational Note: IFRS 17 – Fair Value of Insurance Contracts
Other Details:
40 pages.
Author:
Actuarial Guidance Council
Description:
The Committee on Life Insurance Financial Reporting (CLIFR) has prepared this draft 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 draft educational note is structured into five sections:
• Introduction
• Fair value approaches
• Market participants
• Considerations for determining fair value assumptions
• Other considerations

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