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IFRS 17: the sticking point of annual cohorts

Abstract : On September 30, EFRAG published its Draft Endorsement Advice on IFRS 17 Insurance contracts. Comments are requested by 29 january 2021. It concluded on a consensus basis that IFRS 17 meets the various criteria for endorsement, with the notable exception of the requirement to apply annual cohorts to intergenerationally-mutualised and cash-flow matched contracts. In this paper, we focus on this particular issue and show how annual cohorts fail to give a pertinent picture of participating life insurance business, as practiced in many continental European countries.
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Contributor : Pierre-Emmanuel Thérond Connect in order to contact the contributor
Submitted on : Thursday, November 5, 2020 - 10:23:36 AM
Last modification on : Friday, January 21, 2022 - 3:27:48 AM
Long-term archiving on: : Saturday, February 6, 2021 - 6:39:42 PM


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  • HAL Id : hal-02989360, version 1



Pierre-Emmanuel Thérond, Victor Froment. IFRS 17: the sticking point of annual cohorts. The European Actuary, Actuarial Association of Europe, 2020, pp.11-14. ⟨hal-02989360⟩



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