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International Financial Reporting

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Presentation on theme: "International Financial Reporting"— Presentation transcript:

1 International Financial Reporting
Hong Kong December 1, 2016 session 1

2 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

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

4 Other comprehensive income (OCI) Disclosure
Premiums Amounts withdrawable

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