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  • Photo du rédacteurHélène Dufour

IFRS17 Measurement of Property & Casualty Insurance Contracts

"#ifrs17 introduces the concept of a #riskadjustment that compensates #insurers for the #uncertainty about the amount and timing of the cash flows that arise from #nonfinancial#risks. The method for its calculation is not prescribed and several options are emerging, including #var and cost of #capital."


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