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1 April 2026
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N 01:46 | Internal:Training/IFRS17/The economics of an insurance contract 4 changes history +12,074 [Wikilah admin (4×)] | |||
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01:46 (cur | prev) −12 Wikilah admin talk contribs Tag: Manual revert | ||||
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01:38 (cur | prev) +12 Wikilah admin talk contribs Tag: Reverted | ||||
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01:37 (cur | prev) +47 Wikilah admin talk contribs | ||||
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00:03 (cur | prev) +12,027 Wikilah admin talk contribs (Created page with "{{Internal:Training/IFRS17/nav-dropdown}} 🔗 '''Recall.''' In the previous page, you learned that insurance works by pooling the risks of many people so that the unlucky few are compensated by the contributions of the many. Now we build on that by looking inside those contributions to understand what a premium actually pays for, why the timing of money matters, and where an Definition:Insurer|ins...") | |||
| 01:14 | Internal:Training/IFRS17/Why insurance exists diffhist +46 Wikilah admin talk contribs | ||||
| N 00:47 | Internal:Training/IFRS17/Presentation, disclosure, and interpretation diffhist +15,144 Wikilah admin talk contribs (Created page with "{{Internal:Training/IFRS17/nav-dropdown}} 🔗 '''Recall.''' In the previous page, you learned how insurers transition to IFRS 17 using the full retrospective approach, the modified retrospective approach, or the fair value approach, depending on the availability of historical data. Now we complete the picture by looking at how all the numbers you...") | ||||
| N 00:42 | Internal:Training/IFRS17/Transition to IFRS 17 diffhist +13,781 Wikilah admin talk contribs (Created page with "{{Internal:Training/IFRS17/nav-dropdown}} 🔗 '''Recall.''' In the previous page, you learned how contract modifications and portfolio transfers are handled once IFRS 17 is up and running. Now we step back to address the single biggest practical challenge the standard created: how do you apply IFRS 17 for the first time to contracts that were written years, sometimes decades, before the standard exi...") | ||||
| N 00:41 | Internal:Training/IFRS17/Contract modifications and portfolio transfers diffhist +13,434 Wikilah admin talk contribs (Created page with "{{Internal:Training/IFRS17/nav-dropdown}} 🔗 '''Recall.''' In the previous page, you learned how reinsurance held is accounted for as a mirror image of direct insurance contracts, with key asymmetries around day-one gains and loss recovery. Now we turn to what happens when a contract's terms change after initial recognition, or when an entire Defi...") | ||||
| N 00:41 | Internal:Training/IFRS17/Reinsurance held diffhist +14,729 Wikilah admin talk contribs (Created page with "{{Internal:Training/IFRS17/nav-dropdown}} 🔗 '''Recall.''' In the previous page, you learned how the variable fee approach modifies the general model for direct participating contracts, where the policyholder's return is linked to underlying items. Now we shift perspective entirely: instead of looking at the contracts an insure...") | ||||
| N 00:37 | Internal:Training/IFRS17/The income statement under IFRS 17 diffhist +14,263 Wikilah admin talk contribs (Created page with "{{Internal:Training/IFRS17/nav-dropdown}} 🔗 '''Recall.''' In the previous page, you learned how the general model tracks an insurance group over time through unwinding the discount, releasing the risk adjustment, releasing the CSM, and adjusting for changes in estimates. Now we build on that by asking: where do all these movements actuall...") | ||||
| N 00:37 | Internal:Training/IFRS17/The premium allocation approach diffhist +15,046 Wikilah admin talk contribs (Created page with "{{Internal:Training/IFRS17/nav-dropdown}} 🔗 '''Recall.''' In the previous page, you learned how the income statement under IFRS 17 presents insurance revenue based on service delivered, not premiums collected, along with insurance service expenses and Definition:Insurance finance income or expense|insurance finance...") | ||||
| N 00:36 | Internal:Training/IFRS17/The variable fee approach diffhist +16,026 Wikilah admin talk contribs (Created page with "{{Internal:Training/IFRS17/nav-dropdown}} 🔗 '''Recall.''' In the previous page, you learned how the premium allocation approach simplifies measurement for short-duration contracts. Now we turn to the other end of the spectrum: long-duration contracts where the policyholder's returns are tied to underlying items, and where a different modification of the Definition...") | ||||
| N 00:30 | Internal:Training/IFRS17/The general model: subsequent measurement diffhist +15,584 Wikilah admin talk contribs (Created page with "{{Internal:Training/IFRS17/nav-dropdown}} 🔗 '''Recall.''' In the previous page, you learned how the general model measures an insurance contract at initial recognition, setting up the four building blocks on day one. Now we turn to what happens next: how those building blocks evolve over time as the insurer delivers Definition:Coverage|co...") | ||||
| N 00:29 | Internal:Training/IFRS17/The general model: initial recognition diffhist +15,353 Wikilah admin talk contribs (Created page with "{{Internal:Training/IFRS17/nav-dropdown}} 🔗 '''Recall.''' In the previous page, you learned how to group insurance contracts into portfolios, profitability groups, and annual cohorts so that each group can be measured separately. Now we put that knowledge to work: for each group, you need to measure the Definition:Insurance contract liability|l...") | ||||
| N 00:26 | Internal:Training/IFRS17/Grouping contracts diffhist +12,207 Wikilah admin talk contribs (Created page with "{{Internal:Training/IFRS17/nav-dropdown}} 🔗 '''Recall.''' In the previous page, you learned how the contractual service margin locks away unearned profit on day one and releases it over the coverage period as the insurer delivers service. Now we build on that by asking a crucial upstream question: which contracts should be measured together in the first place? 🎯 '''Obje...") | ||||
| N 00:20 | Internal:Training/IFRS17/Discounting diffhist +13,281 Wikilah admin talk contribs (Created page with "{{Internal:Training/IFRS17/nav-dropdown}} 🔗 '''Recall.''' In the previous page, you learned how fulfilment cash flows are estimated: the insurer identifies every future cash inflow and outflow within the contract boundary, weights them by probability, and keeps the assumptions current. Now we build on that by exploring why those future cash flows cannot simply be added up at face value, and how dis...") | ||||
| N 00:20 | Internal:Training/IFRS17/The risk adjustment diffhist +13,190 Wikilah admin talk contribs (Created page with "{{Internal:Training/IFRS17/nav-dropdown}} 🔗 '''Recall.''' In the previous page, you learned how discounting converts future cash flows into their present value, reflecting the time value of money. Now we build on that by turning to the next building block: the amount an insurer adds to its liability to compensate for the fact t...") | ||||
| N 00:20 | Internal:Training/IFRS17/The contractual service margin diffhist +12,613 Wikilah admin talk contribs (Created page with "{{Internal:Training/IFRS17/nav-dropdown}} 🔗 '''Recall.''' In the previous page, you learned how the risk adjustment compensates the insurer for bearing uncertainty, and how it releases gradually as risk expires. Now we turn to the final building block, the one that captures the profit the insurer expects to earn from a group of contracts: the contractual service margin. 🎯 '''Objective.''' In this page, you will learn: * What the con...") | ||||
| N 00:12 | Internal:Training/IFRS17/Fulfilment cash flows diffhist +11,643 Wikilah admin talk contribs (Created page with "{{Internal:Training/IFRS17/nav-dropdown}} 🔗 '''Recall.''' In the previous page, you learned how IFRS 17 decomposes an insurance liability into four transparent building blocks: fulfilment cash flows, discounting, the risk adjustment, and the contractual service margin. Now we take a close look at the first a...") | ||||
| N 00:12 | Internal:Training/IFRS17/The building blocks: overview diffhist +12,313 Wikilah admin talk contribs (Created page with "{{Internal:Training/IFRS17/nav-dropdown}} 🔗 '''Recall.''' In the previous page, you learned that decades of inconsistent national rules made insurance accounting opaque and incomparable, and that IFRS 4 was only a temporary compromise. Now we build on that by introducing the framework IFRS 17 uses to replace that patchwork: a set of transparent, interlocking building blocks that together form the insurance liability. 🎯...") | ||||
| N 00:11 | Internal:Training/IFRS17/Why insurance broke global standards diffhist +12,919 Wikilah admin talk contribs (Created page with "{{Internal:Training/IFRS17/nav-dropdown}} 🔗 '''Recall.''' In the previous page, you learned how an insurer's balance sheet is dominated by reserves and how its income statement raises hard questions about when revenue is earned and how to value an uncertain promise. Now we build on that by exploring why those hard questions led different countries to radically...") | ||||
| N 00:07 | Internal:Training/IFRS17/Accounting for an insurer diffhist +12,989 Wikilah admin talk contribs (Created page with "{{Internal:Training/IFRS17/nav-dropdown}} 🔗 '''Recall.''' In the previous page, you learned what accounting is, how the balance sheet and income statement work, and why principles like recognition, measurement, and matching matter. Now we apply those foundations to the specific world of insurance, where uncertainty makes...") | ||||
| N 00:05 | Internal:Training/IFRS17/What is accounting and why it matters diffhist +11,992 Wikilah admin talk contribs (Created page with "{{Internal:Training/IFRS17/nav-dropdown}} 🔗 '''Recall.''' In the previous page, you learned how an insurance contract works economically: premiums flow in, claims flow out, and profit emerges from the gap between what the insurer collects and what it ultimately pays. Now we build on that by asking a deceptively simple question: how do you keep track of all of this in a way that everyone can trust? 🎯 '''Objective.''' In this page, you will learn: * Why accounting...") | ||||
31 March 2026
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N 23:44 | Internal:Training/IFRS17/Why insurance exists 8 changes history +9,314 [Wikilah admin (8×)] | |||
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23:08 (cur | prev) +1,450 Wikilah admin talk contribs | ||||
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22:12 (cur | prev) +41 Wikilah admin talk contribs (Created page with "{{Internal:Training/IFRS17/nav-dropdown}}") | |||
| N 22:11 | Internal:Training/IFRS17/nav-dropdown diffhist +1,925 Wikilah admin talk contribs (Created page with "<div data-wix-module="nav-dropdown" data-wix-pages='[["Introduction","Internal:Training/IFRS17"],["Why insurance exists","Internal:Training/IFRS17/Why insurance exists"],["The economics of an insurance contract","Internal:Training/IFRS17/The economics of an insurance contract"],["What is accounting and why it matters","Internal:Training/IFRS17/What is accounting and why it matters"],["Accounting for an insurer","Internal:Training/IFRS17/Accounting for an insurer"],["Why...") | ||||