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Article Dans Une Revue The European Actuary Année : 2020

IFRS 17: the sticking point of annual cohorts

Résumé

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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Dates et versions

hal-02989360 , version 1 (05-11-2020)

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  • HAL Id : hal-02989360 , version 1

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Pierre-Emmanuel Thérond, Victor Froment. IFRS 17: the sticking point of annual cohorts. The European Actuary, 2020, 24, pp.11-14. ⟨hal-02989360⟩
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