At the end of this 60 to 75 minute Reinsurance module, participants will have a deeper understanding about: 

• The initial recognition for different types of reinsurance contracts held; 
• Measurement including risk of nonperformance of a reinsurer;
• Any adjustments to the CSM for the group of reinsurance contracts held when a group of underlying insurance contracts is onerous; and 
• The disclosure option for the statement of profit or loss and the requirements of the statement of financial position

75 minutes