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.

60 minutes
Core
Eur40