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Recent Changes to the Deloitte Q&As in IFRS 17 Insurance ContractsQ&A IFRS 17: 66B-1 — Impact of increases in loss component of underlying onerous contracts arising from cash flows not covered by a reinsurance contract held on the reinsurance recovery componentQ&A IFRS 17: B35D-1 — Impairment tests for insurance acquisition cash flow assetsQ&A IFRS 17: B66A-1 — Accounting for premiums received in advance subject to risk acceptance by the insurerQ&A IFRS 17: B124-2 — Reinsurance contract issued - accounting for premiums that are not yet due but relate to past serviceQ&A IFRS 17: B137-2 — Classification of changes in estimates of the present value of future cash flows for entities that produce interim financial statementsQ&A IFRS 17: B119B-1 — Basis to determine the benefits provided by an investment-return service or by an investment-related serviceQ&A IFRS 17: C4-1 — Restatement of insurance acquisition cash flows asset on transition to IFRS 17
Recent Changes to the Deloitte Q&As in IFRS 17 Insurance ContractsQ&A IFRS 17: 66B-1 — Impact of increases in loss component of underlying onerous contracts arising from cash flows not covered by a reinsurance contract held on the reinsurance recovery componentQ&A IFRS 17: B35D-1 — Impairment tests for insurance acquisition cash flow assetsQ&A IFRS 17: B66A-1 — Accounting for premiums received in advance subject to risk acceptance by the insurerQ&A IFRS 17: B124-2 — Reinsurance contract issued - accounting for premiums that are not yet due but relate to past serviceQ&A IFRS 17: B137-2 — Classification of changes in estimates of the present value of future cash flows for entities that produce interim financial statementsQ&A IFRS 17: B119B-1 — Basis to determine the benefits provided by an investment-return service or by an investment-related serviceQ&A IFRS 17: C4-1 — Restatement of insurance acquisition cash flows asset on transition to IFRS 17