This e-learning module focuses on level of aggregation and transition, but also covers other topics in IFRS 17. At the end of this module, the participant should be able to:
- understand what the level of aggregation is in IFRS 17 and how to apply the concept;
- understand the transition requirements;
- understand the basic requirements for reinsurance accounting in IFRS 17; and
- have an overview of modifications, transfers and derecognition of insurance contracts.