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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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https://hal.archives-ouvertes.fr/hal-02989360
Contributor : Pierre-Emmanuel Thérond <>
Submitted on : Thursday, November 5, 2020 - 10:23:36 AM
Last modification on : Saturday, November 28, 2020 - 3:28:50 AM

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2020-11_TEA_Annual_cohorts.pdf
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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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