International Financial Reporting

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Presentation transcript:

International Financial Reporting Hong Kong December 1, 2016 session 1

Bill Horbatt – Actmasol Michael Lockerman – PwC Eric Lu – Deloitte HK Speakers Chris Hancorn – PwC HK Bill Horbatt – Actmasol Michael Lockerman – PwC Eric Lu – Deloitte HK Francesco Nagari - Deloitte Darryl Wagner – Deloitte

Agenda Background of IFRS Phase II Product classification & unbundling IFRS Phase II contract model Contract boundries Cash Flows Discounting Margins

Other comprehensive income (OCI) Disclosure Premiums Amounts withdrawable