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Guaranteed insurability: where is its “boundary”?

Published on 21 April 2023 | Francesco Nagari

Global IFRS Insurance Leader at Deloitte Touche Tohmatsu

The ninth episode in our series of on-demand IFRS 17 webcasts covers the determination of the contract boundary for contracts with guaranteed insurability.

In particular, this webcast covers a common scenario where the determination of the contract boundary is not straightforward and judgement is necessary to conclude. Using a simplified fact pattern, we demonstrate how such judgement could be formed. The webcast also summarises Deloitte's practical considerations on this topic as they have emerged from our implementation work.

The webcast series delivered by Francesco Nagari, Deloitte's Global IFRS Insurance Leader and Liza Gonzalo, IFRS 17 Director, covers Deloitte's insights on the application of IFRS 17 requirements and related technical accounting issues emerging from the various IFRS 17 implementation projects supported by Deloitte.

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