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How to use GAAP in the UKGlossary of terms and abbreviationsPrincipal authors and contributorsIntroduction to Volume FRecent Changes to Deloitte Guidance in Volume FF1 What is an insurance contract?F2 Scope of IFRS 17F3 Level of aggregationF4 RecognitionF5 Measurement at initial recognitionF6 Subsequent measurementF7 Onerous ContractsF8 Premium allocation approachF9 Reinsurance contracts heldF10 Investment contracts with discretionary participation featuresF11 Modification of an insurance contractF12 DerecognitionF13 Primary financial statementsF14 DisclosureF15 Effective date and transition
How to use GAAP in the UKGlossary of terms and abbreviationsPrincipal authors and contributorsIntroduction to Volume FRecent Changes to Deloitte Guidance in Volume FF1 What is an insurance contract?F2 Scope of IFRS 17F3 Level of aggregationF4 RecognitionF5 Measurement at initial recognitionF6 Subsequent measurementF7 Onerous ContractsF8 Premium allocation approachF9 Reinsurance contracts heldF10 Investment contracts with discretionary participation featuresF11 Modification of an insurance contractF12 DerecognitionF13 Primary financial statementsF14 DisclosureF15 Effective date and transition