A tailored course, built for your situation
Influence across finance councils with IFRS 17 implementation confidence
Command the narrative on complex accounting transitions and become the internal reference for cross-functional leadership teams.
$199 one-time
24-hour access provisioning
30-day money-back guarantee
Hand-built implementation playbook
12 modules. 12 chapters per module. 144 chapters total.
12 modules, each with 12 chapters (144 chapters total), text-based, plus downloadable templates and a hand-built implementation playbook delivered alongside course access.
Who this is for
Senior IC at a global financial institution navigating complex accounting standards and cross-functional governance.
Who this is not for
Entry-level accountants, auditors focused only on SOX 404 testing cycles, or practitioners without direct exposure to IFRS 17 planning or implementation.
What you walk away with
- Lead technical review sessions with peers across actuarial, finance, and risk with documented interpretation clarity
- Become the internal reference on IFRS 17 treatment decisions ahead of external audit
- Shape vendor selection criteria for systems supporting IFRS 17 reporting
- Present confidently in cross-divisional finance councils where strategy meets compliance
- Build defensible implementation playbooks that survive leadership changes
The 12 modules (with all 144 chapters)
Module 1. IFRS 17 Core Structure Mastery
Understand the full architecture of IFRS 17, including the three approaches, coverage units, and profit recognition patterns.
12 chapters in this module
- Why IFRS 17 replaces IFRS 4
- Three pillars of the building block model
- Identifying insurance contracts under IFRS 17
- The building block model in practice
- General measurement model explained
- Premium allocation approach deep dive
- Variable fee approach mechanics
- Contract boundary definition
- Coverage unit calculation logic
- Day one gain or loss treatment
- Risk adjustment quantification
- Discounting with current rates
Module 2. Transition Methods and Practical Entry
Navigate the practical challenges of transitioning from IFRS 4 to IFRS 17 using full, modified, and fair value approaches.
12 chapters in this module
- Full retrospective approach overview
- Modified retrospective method eligibility
- Fair value transition option
- Cumulative effect calculation
- Data gaps and how to document them
- Mapping legacy reserves to CSM
- Handling incomplete portfolios
- First-time adoption journal entries
- Disclosures at initial application
- System cutoff requirements
- Governance sign-off checklist
- Internal audit alignment
Module 3. Cash Flow Estimation and Discounting
Master the estimation of future cash flows under IFRS 17, including conservatism and risk adjustment.
12 chapters in this module
- Future cash flow definition
- Estimating claims payments
- Acquisition cost inclusion
- Maintenance expense timing
- Conservatism principle application
- Probability weighting methods
- Risk adjustment techniques
- Confidence level selection
- Discounting with current yield curves
- Currency matching rules
- Inflation adjustments
- Sensitivity analysis for cash flows
Module 4. Contract Boundaries and Grouping
Define and group contracts correctly to ensure compliance with IFRS 17 measurement rules.
12 chapters in this module
- Unit of accounting under IFRS 17
- Contract boundary identification
- Renewal options and material rights
- Loss components and onerous contracts
- Reinsurance grouping logic
- Contract modification rules
- Portfolio segmentation criteria
- Time zone grouping
- Explicit versus implicit renewal
- Loss recognition on initial recognition
- Rebates and loyalty benefits
- Portfolio-level aggregation
Module 5. Coverage Units and Units of Account
Apply coverage unit logic to smooth profit recognition and align with business drivers.
12 chapters in this module
- Purpose of coverage units
- Choosing appropriate units
- Exposure-based measures
- Premium-based measures
- Claims-based measures
- Policy count normalization
- Consistency across years
- Adjusting for changes in risk
- Impact on P&L volatility
- Disclosure of coverage units
- Auditor expectations
- Benchmarking against peers
Module 6. Contract Service Margin Dynamics
Track and amortize the Contract Service Margin accurately across reporting periods.
12 chapters in this module
- Definition of CSM
- CSM adjustment triggers
- Loss recognition mechanics
- Amortization over service period
- Risk adjustment release pattern
- CSM unlocking process
- Interest accretion rules
- Impact of experience adjustments
- CSM transfer on modification
- Reinsurance CSM treatment
- Sensitivity disclosures
- CSM rollback scenarios
Module 7. Reinsurance Accounting under IFRS 17
Apply IFRS 17 rules to reinsurance contracts held and correctly reflect risk transfer.
12 chapters in this module
- Reinsurance held scope
- Separate line of business
- Risk mitigation assessment
- Measurement alignment
- Coverage unit consistency
- CSM for reinsurance
- Amortization basis
- Disposals and run-off
- Capital support disclosures
- Related party reinsurance
- Intercompany elimination
- Group reporting nuances
Module 8. Disclosure Requirements and Transparency
Build clear, auditable disclosures that meet regulator expectations and executive scrutiny.
12 chapters in this module
- Summary of significant judgements
- Coverage unit disclosure
- CSM reconciliation
- Sensitivity analysis layout
- Risk adjustment disclosure
- Transition impact reporting
- Portfolio-level insights
- Management commentary structure
- Actuarial input visibility
- Peer benchmarking context
- Regulator-facing narrative
- Internal dashboard design
Module 9. System and Data Readiness
Ensure backend systems support granular IFRS 17 data needs and support auditability.
12 chapters in this module
- Data granularity requirements
- System of record setup
- Actuarial model alignment
- Cash flow projection systems
- CSM calculation engine
- Coverage unit tracking
- Currency and inflation feeds
- Discount rate sourcing
- Risk adjustment modelling
- Audit trail standards
- Version control for models
- Vendor system evaluation
Module 10. Governance and Cross-Functional Alignment
Lead cross-departmental coordination with finance, actuarial, IT, and risk teams.
12 chapters in this module
- Steering committee structure
- Finance-actuarial handoffs
- Risk function integration
- IT project milestones
- Vendor selection criteria
- Legal review touchpoints
- Internal audit schedule
- External auditor prep
- Executive reporting rhythm
- Escalation protocols
- Change management planning
- Training for downstream users
Module 11. Audit and Regulatory Engagement
Prepare for external scrutiny with defensible documentation and clear interpretation logic.
12 chapters in this module
- First-year audit focus areas
- Documentation standards
- Judgement rationale capture
- Peer-reviewed methodologies
- Regulator inquiry preparation
- Materiality thresholds
- Control environment mapping
- Third-party validation
- Response to follow-ups
- Disclosure feedback cycles
- Audit committee presentation
- Post-audit improvement
Module 12. Strategic Influence and Leadership Positioning
Turn technical mastery into leadership presence in strategic conversations.
12 chapters in this module
- Positioning in finance councils
- Speaking to executive priorities
- Linking IFRS 17 to capital planning
- Vendor review leadership
- Internal advisory opportunities
- Mentorship visibility
- Cross-line project ownership
- Thought leadership development
- Media and conference speaking
- Internal training design
- Succession playbook creation
- Legacy artefact delivery
How this maps to your situation
- When you're preparing for first-time adoption
- During vendor selection for IFRS 17 systems
- Ahead of external audit cycles
- When leadership asks for strategic impact summaries
Before vs. after
Before
Navigating IFRS 17 with fragmented resources and reactive inputs.
After
Leading the conversation with structured, defensible, and repeatable implementation clarity.
What's included with your purchase
- 12 modules with 12 chapters each (144 chapters)
- Downloadable templates and worked examples for every module
- Hand-built implementation playbook delivered alongside course access
- 30-day money-back guarantee
Delivery and format
- Course and learning environment access provisioned within 24 hours of purchase
- Hand-built implementation playbook delivered alongside course access
Format: Text-based modules and chapters in the Art of Service learning environment, plus downloadable templates and worked examples for every chapter, plus the hand-built implementation playbook delivered alongside course access.
Time investment: Approximately 3 hours per module, designed for paced engagement over 6, 8 weeks with immediate applicability to current work.
If nothing changes
...
How this compares to the alternatives
Unlike generic IFRS 17 summaries or slide decks, this course delivers a tailored, practitioner-level implementation guide with decision-specific templates and real-world interpretation patterns used by senior teams at global financial institutions.
Frequently asked
Is this course focused on US GAAP or IFRS 17?
This course is entirely focused on IFRS 17 implementation for global financial reporting.
How is the course structured?
12 modules, each containing 12 chapters (144 chapters total).
Does this include templates for my team?
Yes, every module includes downloadable templates and worked examples for immediate use.
$199 one-time. Approximately 3 hours per module, designed for paced engagement over 6, 8 weeks with immediate applicability to current work..
Within 24 hours your account in the learning environment is provisioned and the tailored implementation playbook is delivered alongside it.
30-day money-back guarantee·
144 chapters·
Hand-built playbook included·
Account access within 24 hours