Ifrs 9 and ifrs 17

• [DOCX File]IFRS 17

  https://info.5y1.org/ifrs-9-and-ifrs-17_1_f65d19.html

  Apply IFRS 17 and IFRS 9 to the selected portfolio . as well as. the corresponding financial assets for their entire duration and quantify the results as if 1 January 2017 was the date of application of IFRS 17. For transition, apply the full retrospective method if information is available.

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• [DOC File]International Financial Reporting Standard 13

  https://info.5y1.org/ifrs-9-and-ifrs-17_1_2a306e.html

  IFRS 1 First-time Adoption of International Financial Reporting Standards (as amended at September 2010) D2 Paragraph 19 is deleted. D3 Paragraph 39J is added as follows: IFRS 13 Fair Value Measurement, issued in May 2011, deleted paragraph 19, amended the definition of fair value in Appendix A and amended paragraphs D15 and D20.

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• [DOCX File]International Actuarial Association

  https://info.5y1.org/ifrs-9-and-ifrs-17_1_a5f147.html

  These techniques share many characteristics with the IFRS 17 guidance on measuring fulfilment cash flows (e.g., IFRS 13.B23) and therefore can be applied to the estimation of fair value of insurance contracts in the context of transition or business combinations.

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• [DOC File]IFRS 9 Financial Instruments

  https://info.5y1.org/ifrs-9-and-ifrs-17_1_4c1de4.html

  Property sale and leaseback IAS 17 Leases As operating lease or finance lease, as appropriate Trading properties – property (including investment property) intended for sale in the normal course of business or being built or developed for that purpose IAS 2 Inventories (Properties held for sale that meet the criteria of IFRS 5 should be ...

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• [DOCX File]Institute and Faculty of Actuaries

  https://info.5y1.org/ifrs-9-and-ifrs-17_1_1148b2.html

  IFRS 17 will ensure much greater global consistency compared to the IFRS 4 practice today of permitting local accounting in each country. However, IFRS 17 will not be a global insurance standard as the IASB and the US Accounting Standards setter (the FASB) took their previous joint project in different directions in 2014, with the FASB ...

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• [DOC File]IFRS 9 Financial Instruments

  https://info.5y1.org/ifrs-9-and-ifrs-17_1_2a5497.html

  IFRS 7, IFRS 9,, IFRS 13, IAS 32 and IAS 39 must be applied to financial instruments in any company reporting under IFRS. Financial instruments are used extensively in banking but only to a limited extent in enterprises. IFRS 7: Disclosure in the Financial Statements of Banks and Similar Financial Institutions

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