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Variable fee approach (VFA) : how do your contracts measure up?

Recurso electrónico / Electronic resource
Registro MARC
Tag12Valor
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003  MAP
005  20200427173244.0
008  200424e20191202gbr|||p |0|||b|eng d
040  ‎$a‎MAP‎$b‎spa‎$d‎MAP
084  ‎$a‎214
100  ‎$0‎MAPA20200009085‎$a‎Morrison, Steven
24510‎$a‎Variable fee approach (VFA)‎$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
7730 ‎$w‎MAP20200013259‎$t‎The Actuary : the magazine of the Institute & Faculty of Actuaries‎$d‎London : Redactive Publishing, 2019-‎$g‎02/12/2019 Número 11 - december 2019 , p. 21-23