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🎯 '''Introduction.''' This training programme takes you from first principles to a complete understanding of IFRS 17, the international accounting standard for insurance contracts. Each page builds on the last, starting from the most basic notions and adding complexity one step at a time. No prior knowledge of insurance or accounting is assumed. By the end, you will be able to read, interpret, and work with IFRS 17 financial statements with confidence.▼
▲🎯 '''Introduction.''' This training
==== [[Internal:Training/IFRS17/Why insurance exists|Why insurance exists]] ====
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==== [[Internal:Training/IFRS17/The building blocks: overview|The building blocks: overview]] ====
* The idea of decomposing a liability into transparent pieces
* The two building blocks and the three ingredients of fulfilment cash flows
* How the building blocks solve the problems of the old world
==== [[Internal:Training/IFRS17/
* Which cash flows to include
* The contract boundary
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