The Salzburg Institute of Actuarial Studies is pleased to be sending out information for the course on International Accounting of Insurance Companies including a detailed outlook on IFRS 9 und IFRS 17 taking place at Salzburg University in from 4th to 7th April 2018.
The aim is to impart an understanding of the financial statements of an insurance company as well as of the consolidated financial statements of insurance groups, set up in accordance with International Financial Reporting Standards (IFRS). Emphasis will be placed on the impact of the financial markets and company transactions on its financial position.
The course gives an introduction to the general provisions of the IFRS, as they are applicable to all companies. This comprises the general rules for the recognition and measurement of assets and liabilities as well as the different components of the financial statements.
The focus of the course is on the most important regulations for insurance companies, those on the accounting of financial assets as well as of technical provisions. Starting with the present regulations of IAS 39 and IFRS 4 the future accounting of financial assets and technical provisions under the new standards IFRS 9 and IFRS 17 is also covered in detail.
The course is designed not only for actuarial students, but also addresses experienced practitioners.
For continuing professional development (CPD) the course counts as 21 hours.
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