Diagrama de flujo
Sin título
Contenido del diagrama
Classification of contracts
Obtain information
Definition of a contract
Classification of Stand-Alone service contracts
Classification as Insurance contract
Classification as Investment Contract
Discretionary participation features
Service component
Embedded derivatives
Unbuilding
Product design Documentation, Cash flow models, sales strategies,...
IAS 32.13 - an agreement between 2 parties with economic consequences... Enforceabale by law
Separation
(IFRS 4) - A contract under which one party accepts risk from another party by compensating if a specified uncertain future event adversely affects the policyholder.
Combination
Insured Event
Adverse Impact
Significant Insurance risk
Commercial Substance
Decision Basis
Change in insurance risk
Información
- Descripción
- (Classification of contracts under IFRS) Financial Statement - IFRS Diagrama sobre Sin título, creado por Laureanne Pomerleau el 10/02/2017.
- Creado por
- Laureanne Pomerleau
- Visitas
- 2
- Valoración