Miranjit Mukherjee - Actuarial Society of India
Miranjit Mukherjee - Actuarial Society of India
Miranjit Mukherjee - Actuarial Society of India
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AGENDA<br />
1. Background <strong>of</strong> IFRS 4<br />
2. Background <strong>of</strong> IND AS 104<br />
3. What is IFRS 4 / IND AS 104<br />
4. Recognition and measurement under IND-AS 104<br />
5. Insurance Contracts<br />
6. Examples <strong>of</strong> Insurance Contracts<br />
7. Liability Adequacy test and examples<br />
8. Disclosures principles and summary<br />
9. Comparison <strong>of</strong> IND AS 104 vs current requirements<br />
10. Balance Sheet – IND AS 104<br />
11. Additional disclosures under IND AS 104<br />
12. Key issues for implementation<br />
13. Impact <strong>of</strong> IND AS 104 / IFRS on general insurers<br />
14. Terms Used<br />
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