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所在平台: Udemy |
课程主页: https://www.udemy.com/course/mastering-ifrs-17-comprehensive-guide-to-insurance-contract-e/
课程评论：没有评论
**课程名称：IFRS 17 精通：保险合同综合指南** **课程概述：** 本课程是关于国际财务报告准则（IFRS）第17号——保险合同的全面指导。IFRS 17 是由国际会计准则理事会（IASB）推出的一项极其重要且复杂的会计准则，它重新定义了保险合同的确认、计量和披露方式。 通过清晰的讲解、真实案例和分步演示，本课程将帮助您全面掌握IFRS 17的整个框架。课程将从基础概念入手，解释何种合同符合保险合同的定义以及如何识别保险风险。 随后，课程将深入讲解核心的计量模型： 1. **一般计量模型（GMM）：** 这是适用于大多数保险合同的标准方法。 2. **保费摊销法（PAA）：** 适用于短期保险合同的简化模型。 3. **可变收费法（VFA）：** 适用于具有直接参与特征的保险合同。 此外，您还将学习到合同服务边际（CSM）、履行现金流、折现以及风险调整等关键概念，确保您能够透彻理解其中的技术细节。 课程内容还涵盖了再保险合同、非保险部分的分离、合同聚合层级以及年度队列等重要主题。每个主题都配有会计分录、真实案例和实际演示，使复杂的概念变得易于理解。 无论您是会计专业的学生、保险行业的财务报告专业人士，还是审计师，本课程都将为您提供所需的工具和清晰的认识，帮助您自信地应对IFRS 17。
IFRS 17: Insurance Contracts is one of the most transformative and complex standards introduced by the IASB, redefining how insurance contracts are recognized, measured, and disclosed. In this comprehensive course, you will master the entire framework of IFRS 17: Insurance Contracts through clear explanations, real-world examples, and step-by-step illustrations.We begin by laying a strong foundation-explaining what qualifies as an insurance contract and how to identify insurance risk. From there, we move into the core measurement models:1) The General Measurement Model (GMM), the standard approach applicable to most contracts.2) The Premium Allocation Approach (PAA), a simplified model ideal for short-term contracts.3) The Variable Fee Approach (VFA), applicable to contracts with direct participation features.You'll also learn about Contractual Service Margin (CSM), fulfilment cash flows, discounting, and risk adjustments, ensuring you grasp the technical intricacies.The course also covers Reinsurance contracts held, separation of non-insurance components, level of aggregation, and annual cohorts. Each topic is supported by journal entries, real-life examples, and practical illustrations-making complex concepts easy to digest.Whether you're an accounting student, a financial reporting professional in the insurance industry, or an auditor, this course gives you the tools and clarity to navigate IFRS 17 with confidence.
