Ifrs 17 Discount Rates
Found 4 free book(s)Project Summary: IFRS 17 Insurance Contracts
www.ifrs.orgIFRS 17 requires a company to provide information that distinguishes two ways insurers earn profits from insurance contracts: (a) the insurance service result, which depicts the ... obligations—the effects of discount rates and other financial variables on the value of insurance obligations. When applying IFRS 17, changes in the estimates of ...
Financial and Operating Results Supplementary Financial ...
www.sunlife.comNon-IFRS Financial Measures 1 Asia 18 Local Markets 19 ... Constant currency measures are calculated using the average currency and period end rates, as appropriate, in effect in the comparable period. ... which include the unwinding of the discount for Other financial liabilities of $15 million post-tax, $17 million post-tax, $13 million post ...
IFRS 16 Discount Rates - Deloitte
www2.deloitte.comso that the overall discount rate is appropriate for its intended use. Comparison of the IBR with other rates used in IFRS, such as the capitalisation rate in IAS 23 “Borrowing Costs” or the discount rate in IAS 36 “Impairment of Assets”, shows …
IFRS 17 Insurance Contracts—the accounting model in one …
www.ifrs.orgJan 03, 2018 · IFRS 17 Insurance Contracts—the accounting model in one page Profit or loss Modifications for contracts with a ‘variable fee’ ... 1 The fulfilment cash flows are at current value: cash flows, discount rates and risk adjustment are updated at each reporting date