謹轉知 IAA訊息如下供參~

若會員有任何建議, 請於2018/1/10前Email至學會, 主旨: 【精算學會 | IAA】Comment on SOI relating to IFRS17 )

We are pleased to attach the Statement of Intent (SOI) to issue an International Actuarial Note (IAN) relating to IFRS 17, Insurance Contracts. This IAN will be drafted by the Education and Practice Subcommittee of the Insurance Accounting Committee in accordance with the IAA Due Process for developing IANs.

The forthcoming IAN on IFRS 17 is intended to assist actuaries in understanding the principles based guidance in the impending International Standard of Actuarial Practice 4 (ISAP 4) and IFRS 17, for example, by offering practical examples of ways in which actuaries understand ISAP 4 or IFRS 17 in the course of their work. The IAN will consist of several chapters providing educational material to actuaries working in the reporting, reviewing, or auditing of amounts determined under IFRS 17. 

IANs are educational and non-binding in nature. Actuaries may use them to familiarize themselves with approaches that might be taken in the practice area in question. They also serve to demonstrate to clients and other stakeholders, and to non-actuaries who carry out similar work, how the actuarial profession may approach the subject matter, while recognizing that other acceptable approaches may also exist.

The SOI is also available under Publications on the IAA website.

An exposure draft of the IAN will be published for consultation in early 2018, ​soliciting comments from interested parties.