IFRS 9
- Classification of financial instruments (IFRS 9 §4.1 and liabilities IFRS 9 §4.2)
- SPPI test
- Amortized cost (IFRS 9 §4.1.2, §4.2.1)
- Fair value through other comprehensive income (IFRS 9 §4.1.2)
- Fair value through profit and loss (IFRS 9 §4.1.4, §4.2.1)
- Expected credit loss
- Accounting postings
- Disclosure
- Credit risk (maximum exposure, collaterals held)
- Liquidity risk (maturity analysis)
- Market risk (sensitivity analysis)
- Transfer of financial assets)
- Additional IFRS 9 reporting
IFRS 17
- Insurance contract / reinsurance contract / separation of components
- Level of aggregation / portfolio
- Measurement at initial recognition
- Subsequent measurement
- General measurement model (GMM)
- Fulfillment cash flow: Combined ratio, insurance risk / risk adjustment
- Discounting rate / Time value of money (TVM)
- Contractual service margin (CSM)
- Onerous contracts
- Variable Fee approach (VFA)
- Premium allocation approach (PAA)
- Investment contracts with a DPF
- Insurance service result
- Insurance finance income & expense
- Derecognition
- Local GAAP versus IFRS 17
- Generation of the monthly book entries for the general ledger (SAP)
- Disclosure
- Financial statement(s)
- Risk management