IFRS – International Financial Reporting Standards – [BonkNote]

IFRS - International Financial Reporting Standards

ifrs.org/
- IASB – International Accounting Standards Board

ifrs.org/issued-standards/list-of-standards/ifrs-17-insurance-contracts/
- 2020 06 - CIA/ICA - Draft Educational Note: IFRS 17 Discount Rates for Life and Health Insurance Contracts - 56p

APPENDIX - The nature of contracts with discretionary participating features
- US²- In the US, almost all participating business is sold by mutual insurance companies.
  - In addition, certain Universal Life Contracts, while often non-participating in contract form, do have discretionary elements similar to participating contracts and we believe they should be treated similarly to Participating Contracts.

-- 2006 1221 - Letter - GNAIE to IASB - re: IASB consideration of Insurance Contracts Phase II: Unconditional obligation requirements in relation to the accounting for future participating benefits - 9p