In 75 to 100 minutes, participants will have a deeper understanding about: 

• Overview of differences and similarities between the VFA and the GMM; 
• Overview of technical requirements for VFA eligibility and practical examples of applying the criteria of “substantial share” and “variability”; 
• Establishing coverage units and how multiple types of service in a single contract are treated; 
• The differences between components that vary and do not vary with the underlying items and their interaction; and 
• Accounting mismatches and the options in IFRS 17 to reduce such accounting mismatches (OCI-option and/or the risk mitigation option).

100 minutes
Core
Eur40