IFRS 17 is the most significant change to insurance accounting in decades. This 29-slide deck takes actuaries, accountants and finance teams from first principles to production with board-ready visuals. It covers the General Measurement Model (GMM/BBA), Premium Allocation Approach (PAA) and Variable Fee Approach (VFA); the building blocks of the contractual service margin (CSM), fulfilment cash flows, risk adjustment and discounting, with worked movement logic.
A dedicated section on Data Requirements, Significant Estimates and Setting Assumptions addresses the operational reality of implementation. Transition approaches (full retrospective, modified retrospective, fair value) are compared side by side. Also covers scope and aggregation, economic inputs, coverage units, reinsurance held, presentation, disclosure and an implementation roadmap. For actuaries, financial reporting teams, CFOs, controllers, auditors, consultants and students. Fully editable 16:9 PowerPoint in a clean consulting style.
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Source: Best Practices in Insurance PowerPoint Slides: IFRS 17 Insurance Contracts: Complete Implementation Guide PowerPoint (PPTX) Presentation Slide Deck, Data Analytics Actuary
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