Variable fee approach (VFA) : how do your contracts measure up?
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| Tag | 1 | 2 | Valor |
|---|---|---|---|
| LDR | 00000cab a2200000 4500 | ||
| 001 | MAP20200013778 | ||
| 003 | MAP | ||
| 005 | 20200427173244.0 | ||
| 008 | 200424e20191202gbr|||p |0|||b|eng d | ||
| 040 | $aMAP$bspa$dMAP | ||
| 084 | $a214 | ||
| 100 | $0MAPA20200009085$aMorrison, Steven | ||
| 245 | 1 | 0 | $aVariable fee approach (VFA)$b: how do your contracts measure up?$cSteven Morrison |
| 520 | $aIFRS 17 provides a specific measurement model for insurance contracts with direct participation features, known as the variable fee approach (VFA). This refers to the fact that such contracts are characterised by a variable fee that the entity charges in exchange for investment-related services. The variable fee is treated differently under the VFA than under the general measurement model, resulting in different attribution between insurance service and finance results, profit timing and volatility. Understanding whether existing contracts meet the eligibility criteria for the VFA is therefore of great importance to companies implementing IFRS 17. | ||
| 650 | 4 | $0MAPA20170005810$aIFRS 17 | |
| 650 | 4 | $0MAPA20080584290$aContrato de seguro | |
| 650 | 4 | $0MAPA20080590567$aEmpresas de seguros | |
| 650 | 4 | $0MAPA20080635411$aNormas internacionales de información financiera | |
| 773 | 0 | $wMAP20200013259$tThe Actuary : the magazine of the Institute & Faculty of Actuaries$dLondon : Redactive Publishing, 2019-$g02/12/2019 Número 11 - december 2019 , p. 21-23 |