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Mastering IFRS for Insurance Contracts; A Comprehensive Risk Management Guide

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Mastering IFRS for Insurance Contracts: A Comprehensive Risk Management Guide



Course Overview

This comprehensive course is designed to provide participants with a thorough understanding of the International Financial Reporting Standards (IFRS) for insurance contracts. Participants will learn how to apply IFRS principles to insurance contracts, identify and manage risks, and prepare financial statements that comply with IFRS requirements.



Course Objectives

  • Understand the fundamental principles of IFRS for insurance contracts
  • Learn how to apply IFRS principles to insurance contracts
  • Identify and manage risks associated with insurance contracts
  • Prepare financial statements that comply with IFRS requirements
  • Develop skills in analyzing and interpreting financial statements
  • Stay up-to-date with the latest developments in IFRS for insurance contracts


Course Outline

Module 1: Introduction to IFRS for Insurance Contracts

  • Overview of IFRS for insurance contracts
  • Key principles and concepts
  • Scope and application of IFRS for insurance contracts
  • Comparison with other accounting standards

Module 2: Insurance Contracts - Definition and Classification

  • Definition of an insurance contract
  • Classification of insurance contracts
  • Distinction between insurance contracts and other contracts
  • Accounting implications of classification

Module 3: Measurement of Insurance Contracts

  • Fair value measurement
  • Amortized cost measurement
  • Embedded value measurement
  • Comparison of measurement approaches

Module 4: Revenue Recognition

  • Revenue recognition principles
  • Insurance contract revenue recognition
  • Comparison with other revenue recognition standards
  • Practical applications and case studies

Module 5: Claims and Expenses

  • Claims recognition and measurement
  • Expense recognition and measurement
  • Accounting for claims and expenses
  • Practical applications and case studies

Module 6: Risk Management

  • Risk management principles
  • Identification and assessment of risks
  • Risk mitigation and management strategies
  • Accounting implications of risk management

Module 7: Financial Statement Presentation

  • Financial statement presentation requirements
  • Balance sheet presentation
  • Income statement presentation
  • Cash flow statement presentation

Module 8: Disclosure Requirements

  • Disclosure requirements for insurance contracts
  • Disclosure of risk management information
  • Disclosure of claims and expenses
  • Disclosure of revenue recognition

Module 9: Case Studies and Practical Applications

  • Case studies of insurance contracts
  • Practical applications of IFRS principles
  • Group discussions and presentations
  • Hands-on exercises and quizzes

Module 10: Current Developments and Emerging Issues

  • Current developments in IFRS for insurance contracts
  • Emerging issues and trends
  • Impact of changes on financial reporting
  • Future directions and implications


Course Features

  • Interactive and engaging: The course includes interactive lessons, quizzes, and hands-on exercises to keep participants engaged and motivated.
  • Comprehensive: The course covers all aspects of IFRS for insurance contracts, including definition, classification, measurement, revenue recognition, claims and expenses, risk management, and financial statement presentation.
  • Personalized: Participants can learn at their own pace and access the course materials at any time.
  • Up-to-date: The course is updated regularly to reflect the latest developments in IFRS for insurance contracts.
  • Practical: The course includes practical applications and case studies to help participants apply IFRS principles in real-world scenarios.
  • Real-world applications: The course includes examples and case studies from real-world companies to illustrate the application of IFRS principles.
  • High-quality content: The course is developed by expert instructors with extensive experience in IFRS and insurance contracts.
  • Expert instructors: The course is taught by expert instructors with extensive experience in IFRS and insurance contracts.
  • Certification: Participants receive a certificate upon completion of the course, issued by The Art of Service.
  • Flexible learning: The course is available online and can be accessed from anywhere in the world.
  • User-friendly: The course is designed to be user-friendly and easy to navigate.
  • Mobile-accessible: The course can be accessed on mobile devices, making it easy to learn on-the-go.
  • Community-driven: The course includes a community forum where participants can ask questions, share experiences, and connect with other participants.
  • Actionable insights: The course provides actionable insights and practical tips that participants can apply in their own organizations.
  • Hands-on projects: The course includes hands-on projects and case studies to help participants apply IFRS principles in real-world scenarios.
  • Bite-sized lessons: The course is divided into bite-sized lessons, making it easy to learn and retain information.
  • Lifetime access: Participants have lifetime access to the course materials, including updates and new content.
  • Gamification: The course includes gamification elements, such as quizzes and challenges, to make learning fun and engaging.
  • Progress tracking: The course includes a progress tracking system, allowing participants to track their progress and stay motivated.
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