In the Spotlight - Eligibility for the Variable Fee Approach

In the Spotlight - Eligibility for the Variable Fee Approach

Publication date: 15 Apr 2020

Detailed guidance

detailed guidance

IFRS 17, ‘Insurance Contracts’, specifies that some participating contracts should be accounted for using the variable fee approach (‘VFA’). In this publication, it summarises the criteria for testing the eligibility for the VFA along with some frequently asked questions.

 
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