IFRS17 Insurance Contracts - summary 2024

The contents:
00:00 Introduction
00:25 Overview of IFRS 17 Insurance Contracts
01:35 Scope of IFRS 17
02:50 Definition of an insurance contract under IFRS 17
03:46 Separating components
04:41 Level of aggregation
06:12 Initial recognition
07:05 Overview of measurement models
09:06 General model for measurement of insurance contracts
11:48 Liability for the remaining coverage (building blocks)
13:30 Premium allocation approach
15:23 Presentation of insurance contracts

This video is a short summary of IFRS 17 and does NOT replace the full standard - you can see the full text on IFRS Foundation's website.
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