exampasser

Comments

• Could you also say that IFRS 17 used as top-down or bottom up approach to select discount rates?

  in Comparing discount rate under current practice vs IFRS 17 Comment by exampasser October 2022
• Looks like the formula they give in the excel WB doesn't match this formula either in terms of FCF definition of inflows - outflows: LRC=FCF+CSM = (Future cash inflows-Future cash outflows)+effect of discounting-RA +CSM Vs in excel they have o…

  in Why is RA subtracted? Comment by exampasser October 2022
• sorry, it's still not clear to me. is this statement correct? FCF > 0 -> profitable (non-onerous) contract -> Need CSM

  in Confusion about the sign of inflows and outflows for FCF calculation Comment by exampasser April 2022
• It is unclear to me why it is future cash inflows - future cash outflows if the contract is considered to be profitable if FCF<0 (that would require the future cash outflow to be > cash inflow, in which case the contract is actually not profit…

  in Formula for FCF Comment by exampasser April 2022