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IFRS 17 Variable Fee Approach: Fee Income versus Total Cash Flows Point of View
numerical example by using a variable universal life product to help the readers comprehend the rationale ... following items: Effect of new contracts added to the group; adjustment of CSM to absorb the change of FCF relating ...- Authors: Tze Ping Chng, Ray Lin
- Date: Jul 2024
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
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IFRS 17: Reinsurance Contracts Held and Loss-recovery Component
shall adjust the contractual service margin of a group of reinsurance contracts held, and as a result recognize ... recognizes a loss on initial recognition of an onerous group of underlying insurance contracts or on addition ...
- Authors: Tze Ping Chng, Fung-Yee F Chan
- Date: Feb 2021
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: Reinsurance News
- Topics: Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Reinsurance>Financial reporting for reinsurance
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IFRS 17 Variable fee approach
items. (VFA criteria III) KEY CONSIDERATIONS FOR LIFE INSURERS With the significant judgment required ... issues to be discussed by the Transition Resource Group (TRG). Below are some evolving questions we observed ...- Authors: Hung Pan Cheung, Tze Ping Chng, Anson Yu
- Date: Sep 2018
- Competency: Leadership>Thought leadership
- Publication Name: International News
- Topics: Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
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IFRS 17 Variable fee approach
assess the VFA eligibility. KEY CONSIDERATIONS FOR LIFE INSURERS With the significant judgment required ... issues to be discussed by the Transition Resource Group (TRG). Below are some evolving questions we observed ...- Authors: Hung Pan Cheung, Tze Ping Chng, Anson Yu
- Date: Mar 2018
- Competency: Leadership>Thought leadership
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
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IFRS 17: Implications for Reinsurance Contracts Held
requirements suggested in IFRS 17 may result in a group that comprises of a single contract. These can cause ... (3) When shall a group of reinsurance contracts held be recognized? [IFRS17.62] A group of reinsurance ...- Authors: Hung Pan Cheung, Tze Ping Chng, Alexander Aeberli
- Date: Jul 2018
- Competency: Leadership>Thought leadership
- Publication Name: Reinsurance News
- Topics: Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]