{"id":"https://openalex.org/W3130201995","doi":"https://doi.org/10.1017/s1357321721000015","title":"The IFRS 17 contractual service margin: a life insurance perspective","display_name":"The IFRS 17 contractual service margin: a life insurance perspective","publication_year":2021,"publication_date":"2021-01-01","ids":{"openalex":"https://openalex.org/W3130201995","doi":"https://doi.org/10.1017/s1357321721000015","mag":"3130201995"},"language":"en","primary_location":{"id":"doi:10.1017/s1357321721000015","doi":"https://doi.org/10.1017/s1357321721000015","is_oa":true,"landing_page_url":"https://doi.org/10.1017/s1357321721000015","pdf_url":"https://www.cambridge.org/core/services/aop-cambridge-core/content/view/87830D0400867787F9048CE072E53E2B/S1357321721000015a.pdf/div-class-title-the-ifrs-17-contractual-service-margin-a-life-insurance-perspective-div.pdf","source":{"id":"https://openalex.org/S2764900385","display_name":"British Actuarial Journal","issn_l":"1357-3217","issn":["1357-3217","2044-0456"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-b","anvur-scientific","cwts-core","erih-plus","jufo-1","norway-1","poland-20","russia-white-list-2"],"host_organization":"https://openalex.org/P4310311721","host_organization_name":"Cambridge University Press","host_organization_lineage":["https://openalex.org/P4310311721","https://openalex.org/P4310311702"],"host_organization_lineage_names":["Cambridge University Press","University of Cambridge"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"British Actuarial Journal","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"hybrid","oa_url":"https://www.cambridge.org/core/services/aop-cambridge-core/content/view/87830D0400867787F9048CE072E53E2B/S1357321721000015a.pdf/div-class-title-the-ifrs-17-contractual-service-margin-a-life-insurance-perspective-div.pdf","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5069769757","display_name":"W. Yousuf","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I3131113002","display_name":"Institute and Faculty of Actuaries","ror":"https://ror.org/002rcdx19","country_code":"GB","type":"education","lineage":["https://openalex.org/I3131113002"]}],"countries":["GB"],"is_corresponding":true,"raw_author_name":"W. Yousuf","raw_affiliation_strings":["Institute and Faculty of Actuaries , o IFoA , Professional Communities Team , 7th Floor , Holborn Gate , 326-330 High Holborn , London , WC1V 7PP , UK","IFoA, Professional Communities Team, 7th Floor, Holborn Gate, 326-330 High Holborn, London, WC1V 7PP, UK","Institute and Faculty of Actuaries,"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Institute and Faculty of Actuaries , o IFoA , Professional Communities Team , 7th Floor , Holborn Gate , 326-330 High Holborn , London , WC1V 7PP , UK","institution_ids":["https://openalex.org/I3131113002"]},{"raw_affiliation_string":"IFoA, Professional Communities Team, 7th Floor, Holborn Gate, 326-330 High Holborn, London, WC1V 7PP, UK","institution_ids":["https://openalex.org/I3131113002"]},{"raw_affiliation_string":"Institute and Faculty of Actuaries,","institution_ids":["https://openalex.org/I3131113002"]}]},{"author_position":"middle","author":{"id":null,"display_name":"J. Stansfield","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I3131113002","display_name":"Institute and Faculty of Actuaries","ror":"https://ror.org/002rcdx19","country_code":"GB","type":"education","lineage":["https://openalex.org/I3131113002"]}],"countries":["GB"],"is_corresponding":false,"raw_author_name":"J. Stansfield","raw_affiliation_strings":["Institute and Faculty of Actuaries , o IFoA , Professional Communities Team , 7th Floor , Holborn Gate , 326-330 High Holborn , London , WC1V 7PP , UK","IFoA, Professional Communities Team, 7th Floor, Holborn Gate, 326-330 High Holborn, London, WC1V 7PP, UK","Institute and Faculty of Actuaries,"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Institute and Faculty of Actuaries , o IFoA , Professional Communities Team , 7th Floor , Holborn Gate , 326-330 High Holborn , London , WC1V 7PP , UK","institution_ids":["https://openalex.org/I3131113002"]},{"raw_affiliation_string":"IFoA, Professional Communities Team, 7th Floor, Holborn Gate, 326-330 High Holborn, London, WC1V 7PP, UK","institution_ids":["https://openalex.org/I3131113002"]},{"raw_affiliation_string":"Institute and Faculty of Actuaries,","institution_ids":["https://openalex.org/I3131113002"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5057996003","display_name":"K. Malde","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I3131113002","display_name":"Institute and Faculty of Actuaries","ror":"https://ror.org/002rcdx19","country_code":"GB","type":"education","lineage":["https://openalex.org/I3131113002"]}],"countries":["GB"],"is_corresponding":false,"raw_author_name":"K. Malde","raw_affiliation_strings":["Institute and Faculty of Actuaries , o IFoA , Professional Communities Team , 7th Floor , Holborn Gate , 326-330 High Holborn , London , WC1V 7PP , UK","IFoA, Professional Communities Team, 7th Floor, Holborn Gate, 326-330 High Holborn, London, WC1V 7PP, UK","Institute and Faculty of Actuaries,"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Institute and Faculty of Actuaries , o IFoA , Professional Communities Team , 7th Floor , Holborn Gate , 326-330 High Holborn , London , WC1V 7PP , UK","institution_ids":["https://openalex.org/I3131113002"]},{"raw_affiliation_string":"IFoA, Professional Communities Team, 7th Floor, Holborn Gate, 326-330 High Holborn, London, WC1V 7PP, UK","institution_ids":["https://openalex.org/I3131113002"]},{"raw_affiliation_string":"Institute and Faculty of Actuaries,","institution_ids":["https://openalex.org/I3131113002"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5058346931","display_name":"N. Mirin","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I3131113002","display_name":"Institute and Faculty of Actuaries","ror":"https://ror.org/002rcdx19","country_code":"GB","type":"education","lineage":["https://openalex.org/I3131113002"]}],"countries":["GB"],"is_corresponding":false,"raw_author_name":"N. Mirin","raw_affiliation_strings":["Institute and Faculty of Actuaries , o IFoA , Professional Communities Team , 7th Floor , Holborn Gate , 326-330 High Holborn , London , WC1V 7PP , UK","IFoA, Professional Communities Team, 7th Floor, Holborn Gate, 326-330 High Holborn, London, WC1V 7PP, UK","Institute and Faculty of Actuaries,"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Institute and Faculty of Actuaries , o IFoA , Professional Communities Team , 7th Floor , Holborn Gate , 326-330 High Holborn , London , WC1V 7PP , UK","institution_ids":["https://openalex.org/I3131113002"]},{"raw_affiliation_string":"IFoA, Professional Communities Team, 7th Floor, Holborn Gate, 326-330 High Holborn, London, WC1V 7PP, UK","institution_ids":["https://openalex.org/I3131113002"]},{"raw_affiliation_string":"Institute and Faculty of Actuaries,","institution_ids":["https://openalex.org/I3131113002"]}]},{"author_position":"middle","author":{"id":null,"display_name":"R. Walton","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I3131113002","display_name":"Institute and Faculty of Actuaries","ror":"https://ror.org/002rcdx19","country_code":"GB","type":"education","lineage":["https://openalex.org/I3131113002"]}],"countries":["GB"],"is_corresponding":false,"raw_author_name":"R. Walton","raw_affiliation_strings":["Institute and Faculty of Actuaries , o IFoA , Professional Communities Team , 7th Floor , Holborn Gate , 326-330 High Holborn , London , WC1V 7PP , UK","IFoA, Professional Communities Team, 7th Floor, Holborn Gate, 326-330 High Holborn, London, WC1V 7PP, UK","Institute and Faculty of Actuaries,"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Institute and Faculty of Actuaries , o IFoA , Professional Communities Team , 7th Floor , Holborn Gate , 326-330 High Holborn , London , WC1V 7PP , UK","institution_ids":["https://openalex.org/I3131113002"]},{"raw_affiliation_string":"IFoA, Professional Communities Team, 7th Floor, Holborn Gate, 326-330 High Holborn, London, WC1V 7PP, UK","institution_ids":["https://openalex.org/I3131113002"]},{"raw_affiliation_string":"Institute and Faculty of Actuaries,","institution_ids":["https://openalex.org/I3131113002"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5076603496","display_name":"B. Thorpe","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I3131113002","display_name":"Institute and Faculty of Actuaries","ror":"https://ror.org/002rcdx19","country_code":"GB","type":"education","lineage":["https://openalex.org/I3131113002"]}],"countries":["GB"],"is_corresponding":false,"raw_author_name":"B. Thorpe","raw_affiliation_strings":["Institute and Faculty of Actuaries , o IFoA , Professional Communities Team , 7th Floor , Holborn Gate , 326-330 High Holborn , London , WC1V 7PP , UK","IFoA, Professional Communities Team, 7th Floor, Holborn Gate, 326-330 High Holborn, London, WC1V 7PP, UK","Institute and Faculty of Actuaries,"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Institute and Faculty of Actuaries , o IFoA , Professional Communities Team , 7th Floor , Holborn Gate , 326-330 High Holborn , London , WC1V 7PP , UK","institution_ids":["https://openalex.org/I3131113002"]},{"raw_affiliation_string":"IFoA, Professional Communities Team, 7th Floor, Holborn Gate, 326-330 High Holborn, London, WC1V 7PP, UK","institution_ids":["https://openalex.org/I3131113002"]},{"raw_affiliation_string":"Institute and Faculty of Actuaries,","institution_ids":["https://openalex.org/I3131113002"]}]},{"author_position":"middle","author":{"id":null,"display_name":"J. Thorpe","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I3131113002","display_name":"Institute and Faculty of Actuaries","ror":"https://ror.org/002rcdx19","country_code":"GB","type":"education","lineage":["https://openalex.org/I3131113002"]}],"countries":["GB"],"is_corresponding":false,"raw_author_name":"J. Thorpe","raw_affiliation_strings":["Institute and Faculty of Actuaries , o IFoA , Professional Communities Team , 7th Floor , Holborn Gate , 326-330 High Holborn , London , WC1V 7PP , UK","IFoA, Professional Communities Team, 7th Floor, Holborn Gate, 326-330 High Holborn, London, WC1V 7PP, UK","Institute and Faculty of Actuaries,"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Institute and Faculty of Actuaries , o IFoA , Professional Communities Team , 7th Floor , Holborn Gate , 326-330 High Holborn , London , WC1V 7PP , UK","institution_ids":["https://openalex.org/I3131113002"]},{"raw_affiliation_string":"IFoA, Professional Communities Team, 7th Floor, Holborn Gate, 326-330 High Holborn, London, WC1V 7PP, UK","institution_ids":["https://openalex.org/I3131113002"]},{"raw_affiliation_string":"Institute and Faculty of Actuaries,","institution_ids":["https://openalex.org/I3131113002"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5086980379","display_name":"C. Iftode","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I3131113002","display_name":"Institute and Faculty of Actuaries","ror":"https://ror.org/002rcdx19","country_code":"GB","type":"education","lineage":["https://openalex.org/I3131113002"]}],"countries":["GB"],"is_corresponding":false,"raw_author_name":"C. Iftode","raw_affiliation_strings":["Institute and Faculty of Actuaries , o IFoA , Professional Communities Team , 7th Floor , Holborn Gate , 326-330 High Holborn , London , WC1V 7PP , UK","IFoA, Professional Communities Team, 7th Floor, Holborn Gate, 326-330 High Holborn, London, WC1V 7PP, UK","Institute and Faculty of Actuaries,"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Institute and Faculty of Actuaries , o IFoA , Professional Communities Team , 7th Floor , Holborn Gate , 326-330 High Holborn , London , WC1V 7PP , UK","institution_ids":["https://openalex.org/I3131113002"]},{"raw_affiliation_string":"IFoA, Professional Communities Team, 7th Floor, Holborn Gate, 326-330 High Holborn, London, WC1V 7PP, UK","institution_ids":["https://openalex.org/I3131113002"]},{"raw_affiliation_string":"Institute and Faculty of Actuaries,","institution_ids":["https://openalex.org/I3131113002"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5062298162","display_name":"Loc Dinh Tan","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I3131113002","display_name":"Institute and Faculty of Actuaries","ror":"https://ror.org/002rcdx19","country_code":"GB","type":"education","lineage":["https://openalex.org/I3131113002"]}],"countries":["GB"],"is_corresponding":false,"raw_author_name":"L. Tan","raw_affiliation_strings":["Institute and Faculty of Actuaries , o IFoA , Professional Communities Team , 7th Floor , Holborn Gate , 326-330 High Holborn , London , WC1V 7PP , UK","IFoA, Professional Communities Team, 7th Floor, Holborn Gate, 326-330 High Holborn, London, WC1V 7PP, UK","Institute and Faculty of Actuaries,"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Institute and Faculty of Actuaries , o IFoA , Professional Communities Team , 7th Floor , Holborn Gate , 326-330 High Holborn , London , WC1V 7PP , UK","institution_ids":["https://openalex.org/I3131113002"]},{"raw_affiliation_string":"IFoA, Professional Communities Team, 7th Floor, Holborn Gate, 326-330 High Holborn, London, WC1V 7PP, UK","institution_ids":["https://openalex.org/I3131113002"]},{"raw_affiliation_string":"Institute and Faculty of Actuaries,","institution_ids":["https://openalex.org/I3131113002"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5036583421","display_name":"R. Dyble","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I3131113002","display_name":"Institute and Faculty of Actuaries","ror":"https://ror.org/002rcdx19","country_code":"GB","type":"education","lineage":["https://openalex.org/I3131113002"]}],"countries":["GB"],"is_corresponding":false,"raw_author_name":"R. Dyble","raw_affiliation_strings":["Institute and Faculty of Actuaries , o IFoA , Professional Communities Team , 7th Floor , Holborn Gate , 326-330 High Holborn , London , WC1V 7PP , UK","IFoA, Professional Communities Team, 7th Floor, Holborn Gate, 326-330 High Holborn, London, WC1V 7PP, UK","Institute and Faculty of Actuaries,"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Institute and Faculty of Actuaries , o IFoA , Professional Communities Team , 7th Floor , Holborn Gate , 326-330 High Holborn , London , WC1V 7PP , UK","institution_ids":["https://openalex.org/I3131113002"]},{"raw_affiliation_string":"IFoA, Professional Communities Team, 7th Floor, Holborn Gate, 326-330 High Holborn, London, WC1V 7PP, UK","institution_ids":["https://openalex.org/I3131113002"]},{"raw_affiliation_string":"Institute and Faculty of Actuaries,","institution_ids":["https://openalex.org/I3131113002"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5074182684","display_name":"Antoon A. J. Pelsser","orcid":"https://orcid.org/0000-0001-6726-4236","observed_orcids":["https://orcid.org/0000-0001-6726-4236"]},"institutions":[{"id":"https://openalex.org/I3131113002","display_name":"Institute and Faculty of Actuaries","ror":"https://ror.org/002rcdx19","country_code":"GB","type":"education","lineage":["https://openalex.org/I3131113002"]}],"countries":["GB"],"is_corresponding":false,"raw_author_name":"A. Pelsser","raw_affiliation_strings":["Institute and Faculty of Actuaries , o IFoA , Professional Communities Team , 7th Floor , Holborn Gate , 326-330 High Holborn , London , WC1V 7PP , UK","IFoA, Professional Communities Team, 7th Floor, Holborn Gate, 326-330 High Holborn, London, WC1V 7PP, UK","Institute and Faculty of Actuaries,"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Institute and Faculty of Actuaries , o IFoA , Professional Communities Team , 7th Floor , Holborn Gate , 326-330 High Holborn , London , WC1V 7PP , UK","institution_ids":["https://openalex.org/I3131113002"]},{"raw_affiliation_string":"IFoA, Professional Communities Team, 7th Floor, Holborn Gate, 326-330 High Holborn, London, WC1V 7PP, UK","institution_ids":["https://openalex.org/I3131113002"]},{"raw_affiliation_string":"Institute and Faculty of Actuaries,","institution_ids":["https://openalex.org/I3131113002"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5090811469","display_name":"Ankita Ghosh","orcid":"https://orcid.org/0000-0002-2134-7316","observed_orcids":["https://orcid.org/0000-0002-2134-7316"]},"institutions":[{"id":"https://openalex.org/I3131113002","display_name":"Institute and Faculty of Actuaries","ror":"https://ror.org/002rcdx19","country_code":"GB","type":"education","lineage":["https://openalex.org/I3131113002"]}],"countries":["GB"],"is_corresponding":false,"raw_author_name":"A. Ghosh","raw_affiliation_strings":["Institute and Faculty of Actuaries , o IFoA , Professional Communities Team , 7th Floor , Holborn Gate , 326-330 High Holborn , London , WC1V 7PP , UK","IFoA, Professional Communities Team, 7th Floor, Holborn Gate, 326-330 High Holborn, London, WC1V 7PP, UK","Institute and Faculty of Actuaries,"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Institute and Faculty of Actuaries , o IFoA , Professional Communities Team , 7th Floor , Holborn Gate , 326-330 High Holborn , London , WC1V 7PP , UK","institution_ids":["https://openalex.org/I3131113002"]},{"raw_affiliation_string":"IFoA, Professional Communities Team, 7th Floor, Holborn Gate, 326-330 High Holborn, London, WC1V 7PP, UK","institution_ids":["https://openalex.org/I3131113002"]},{"raw_affiliation_string":"Institute and Faculty of Actuaries,","institution_ids":["https://openalex.org/I3131113002"]}]},{"author_position":"middle","author":{"id":null,"display_name":"W. Qin","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I3131113002","display_name":"Institute and Faculty of Actuaries","ror":"https://ror.org/002rcdx19","country_code":"GB","type":"education","lineage":["https://openalex.org/I3131113002"]}],"countries":["GB"],"is_corresponding":false,"raw_author_name":"W. Qin","raw_affiliation_strings":["Institute and Faculty of Actuaries , o IFoA , Professional Communities Team , 7th Floor , Holborn Gate , 326-330 High Holborn , London , WC1V 7PP , UK","IFoA, Professional Communities Team, 7th Floor, Holborn Gate, 326-330 High Holborn, London, WC1V 7PP, UK","Institute and Faculty of Actuaries,"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Institute and Faculty of Actuaries , o IFoA , Professional Communities Team , 7th Floor , Holborn Gate , 326-330 High Holborn , London , WC1V 7PP , UK","institution_ids":["https://openalex.org/I3131113002"]},{"raw_affiliation_string":"IFoA, Professional Communities Team, 7th Floor, Holborn Gate, 326-330 High Holborn, London, WC1V 7PP, UK","institution_ids":["https://openalex.org/I3131113002"]},{"raw_affiliation_string":"Institute and Faculty of Actuaries,","institution_ids":["https://openalex.org/I3131113002"]}]},{"author_position":"middle","author":{"id":null,"display_name":"T. Berry","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I3131113002","display_name":"Institute and Faculty of Actuaries","ror":"https://ror.org/002rcdx19","country_code":"GB","type":"education","lineage":["https://openalex.org/I3131113002"]}],"countries":["GB"],"is_corresponding":false,"raw_author_name":"T. Berry","raw_affiliation_strings":["Institute and Faculty of Actuaries , o IFoA , Professional Communities Team , 7th Floor , Holborn Gate , 326-330 High Holborn , London , WC1V 7PP , UK","IFoA, Professional Communities Team, 7th Floor, Holborn Gate, 326-330 High Holborn, London, WC1V 7PP, UK","Institute and Faculty of Actuaries,"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Institute and Faculty of Actuaries , o IFoA , Professional Communities Team , 7th Floor , Holborn Gate , 326-330 High Holborn , London , WC1V 7PP , UK","institution_ids":["https://openalex.org/I3131113002"]},{"raw_affiliation_string":"IFoA, Professional Communities Team, 7th Floor, Holborn Gate, 326-330 High Holborn, London, WC1V 7PP, UK","institution_ids":["https://openalex.org/I3131113002"]},{"raw_affiliation_string":"Institute and Faculty of Actuaries,","institution_ids":["https://openalex.org/I3131113002"]}]},{"author_position":"last","author":{"id":null,"display_name":"C. Er","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I3131113002","display_name":"Institute and Faculty of Actuaries","ror":"https://ror.org/002rcdx19","country_code":"GB","type":"education","lineage":["https://openalex.org/I3131113002"]}],"countries":["GB"],"is_corresponding":false,"raw_author_name":"C. Er","raw_affiliation_strings":["Institute and Faculty of Actuaries , o IFoA , Professional Communities Team , 7th Floor , Holborn Gate , 326-330 High Holborn , London , WC1V 7PP , UK","IFoA, Professional Communities Team, 7th Floor, Holborn Gate, 326-330 High Holborn, London, WC1V 7PP, UK","Institute and Faculty of Actuaries,"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Institute and Faculty of Actuaries , o IFoA , Professional Communities Team , 7th Floor , Holborn Gate , 326-330 High Holborn , London , WC1V 7PP , UK","institution_ids":["https://openalex.org/I3131113002"]},{"raw_affiliation_string":"IFoA, Professional Communities Team, 7th Floor, Holborn Gate, 326-330 High Holborn, London, WC1V 7PP, UK","institution_ids":["https://openalex.org/I3131113002"]},{"raw_affiliation_string":"Institute and Faculty of Actuaries,","institution_ids":["https://openalex.org/I3131113002"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5069769757"],"corresponding_institution_ids":["https://openalex.org/I3131113002"],"apc_list":{"value":0,"currency":"USD","value_usd":0},"apc_paid":{"value":0,"currency":"USD","value_usd":0},"fwci":4.9477,"has_fulltext":true,"cited_by_count":24,"citation_normalized_percentile":{"value":0.94795335,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":95,"max":99},"biblio":{"volume":"26","issue":null,"first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.9564999938011169,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.9564999938011169,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T12394","display_name":"Insurance and Financial Risk Management","score":0.03610000014305115,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.0027000000700354576,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/ifrs-17","display_name":"IFRS 17","score":0.9869999885559082},{"id":"https://openalex.org/keywords/life-insurance","display_name":"life insurance","score":0.8190000057220459},{"id":"https://openalex.org/keywords/ifrs-4","display_name":"IFRS 4","score":0.9679999947547913},{"id":"https://openalex.org/keywords/profit-recognition","display_name":"profit recognition","score":0.5299999713897705},{"id":"https://openalex.org/keywords/discount-rate","display_name":"discount rate","score":0.6729999780654907},{"id":"https://openalex.org/keywords/reinsurance","display_name":"reinsurance","score":0.6850000023841858},{"id":"https://openalex.org/keywords/asset-liability-mismatch","display_name":"asset-liability mismatch","score":0.6959999799728394},{"id":"https://openalex.org/keywords/insurance-liabilities","display_name":"insurance liabilities","score":0.3930000066757202}],"concepts":[{"id":"https://openalex.org/C197947376","wikidata":"https://www.wikidata.org/wiki/Q5155608","display_name":"Comparability","level":2,"score":0.6870042085647583},{"id":"https://openalex.org/C162118730","wikidata":"https://www.wikidata.org/wiki/Q1128453","display_name":"Actuarial science","level":1,"score":0.6108822226524353},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.6073175072669983},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.5847271680831909},{"id":"https://openalex.org/C2778587509","wikidata":"https://www.wikidata.org/wiki/Q176831","display_name":"International Financial Reporting Standards","level":2,"score":0.5667515993118286},{"id":"https://openalex.org/C63149375","wikidata":"https://www.wikidata.org/wiki/Q14136184","display_name":"Fair value","level":2,"score":0.5280678272247314},{"id":"https://openalex.org/C2780233690","wikidata":"https://www.wikidata.org/wiki/Q535347","display_name":"Transparency (behavior)","level":2,"score":0.4131298065185547},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.1194419264793396},{"id":"https://openalex.org/C114614502","wikidata":"https://www.wikidata.org/wiki/Q76592","display_name":"Combinatorics","level":1,"score":0.0},{"id":"https://openalex.org/C38652104","wikidata":"https://www.wikidata.org/wiki/Q3510521","display_name":"Computer security","level":1,"score":0.0},{"id":"https://openalex.org/C33923547","wikidata":"https://www.wikidata.org/wiki/Q395","display_name":"Mathematics","level":0,"score":0.0}],"mesh":[],"locations_count":4,"locations":[{"id":"doi:10.1017/s1357321721000015","doi":"https://doi.org/10.1017/s1357321721000015","is_oa":true,"landing_page_url":"https://doi.org/10.1017/s1357321721000015","pdf_url":"https://www.cambridge.org/core/services/aop-cambridge-core/content/view/87830D0400867787F9048CE072E53E2B/S1357321721000015a.pdf/div-class-title-the-ifrs-17-contractual-service-margin-a-life-insurance-perspective-div.pdf","source":{"id":"https://openalex.org/S2764900385","display_name":"British Actuarial Journal","issn_l":"1357-3217","issn":["1357-3217","2044-0456"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-b","anvur-scientific","cwts-core","erih-plus","jufo-1","norway-1","poland-20","russia-white-list-2"],"host_organization":"https://openalex.org/P4310311721","host_organization_name":"Cambridge University Press","host_organization_lineage":["https://openalex.org/P4310311721","https://openalex.org/P4310311702"],"host_organization_lineage_names":["Cambridge University Press","University of Cambridge"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"British Actuarial Journal","raw_type":"journal-article"},{"id":"pmh:oai:cris.maastrichtuniversity.nl:openaire/ed0442c0-6f10-4ef1-8c75-388a9500a51c","doi":null,"is_oa":true,"landing_page_url":"https://cris.maastrichtuniversity.nl/en/publications/ed0442c0-6f10-4ef1-8c75-388a9500a51c","pdf_url":null,"source":{"id":"https://openalex.org/S4306402616","display_name":"Research Publications (Maastricht University)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I34352273","host_organization_name":"Maastricht University","host_organization_lineage":["https://openalex.org/I34352273"],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Yousuf, W, Stansfield, J, Malde, K, Mirin, N, Walton, R, Thorpe, B, Thorpe, J, Iftode, C, Tan, L, Dyble, R, Pelsser, A, Ghosh, A, Qin, W, Berry, T & Er, C 2021, 'The IFRS 17 contractual service margin: a life insurance perspective', British Actuarial Journal, vol. 26, e2. https://doi.org/10.1017/S1357321721000015","raw_type":"info:eu-repo/semantics/article"},{"id":"pmh:oai:RePEc:cup:bracjl:v:26:y:2021:i::p:-_2","doi":null,"is_oa":false,"landing_page_url":"https://www.cambridge.org/core/product/identifier/S1357321721000015/type/journal_article","pdf_url":null,"source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"article"},{"id":"pmh:um:oai:cris.maastrichtuniversity.nl:publications/ed0442c0-6f10-4ef1-8c75-388a9500a51c","doi":null,"is_oa":true,"landing_page_url":"https://cris.maastrichtuniversity.nl/en/publications/ed0442c0-6f10-4ef1-8c75-388a9500a51c","pdf_url":null,"source":{"id":"https://openalex.org/S4306402616","display_name":"Research Publications (Maastricht University)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I34352273","host_organization_name":"Maastricht University","host_organization_lineage":["https://openalex.org/I34352273"],"host_organization_lineage_names":[],"type":"repository"},"license":"other-oa","license_id":"https://openalex.org/licenses/other-oa","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"British Actuarial Journal, 26:e2. Cambridge University Press","raw_type":"info:eu-repo/semantics/article"}],"best_oa_location":{"id":"doi:10.1017/s1357321721000015","doi":"https://doi.org/10.1017/s1357321721000015","is_oa":true,"landing_page_url":"https://doi.org/10.1017/s1357321721000015","pdf_url":"https://www.cambridge.org/core/services/aop-cambridge-core/content/view/87830D0400867787F9048CE072E53E2B/S1357321721000015a.pdf/div-class-title-the-ifrs-17-contractual-service-margin-a-life-insurance-perspective-div.pdf","source":{"id":"https://openalex.org/S2764900385","display_name":"British Actuarial Journal","issn_l":"1357-3217","issn":["1357-3217","2044-0456"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-b","anvur-scientific","cwts-core","erih-plus","jufo-1","norway-1","poland-20","russia-white-list-2"],"host_organization":"https://openalex.org/P4310311721","host_organization_name":"Cambridge University Press","host_organization_lineage":["https://openalex.org/P4310311721","https://openalex.org/P4310311702"],"host_organization_lineage_names":["Cambridge University Press","University of Cambridge"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"British Actuarial Journal","raw_type":"journal-article"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[{"id":"https://openalex.org/F4320324009","display_name":"The Institute and Faculty of Actuaries","ror":"https://ror.org/002rcdx19"}],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W3130201995.pdf","grobid_xml":"https://content.openalex.org/works/W3130201995.grobid-xml"},"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W7204104419","https://openalex.org/W7208442404","https://openalex.org/W2976840425","https://openalex.org/W7019733101","https://openalex.org/W4243462569","https://openalex.org/W3206531777","https://openalex.org/W7220161477","https://openalex.org/W3194340498","https://openalex.org/W7135811421","https://openalex.org/W7110676185"],"abstract_inverted_index":{"Abstract":[0],"IFRS":[1,22,26,66,94,133,175],"17":[2,27,67,95,176],"Insurance":[3,24],"Contracts":[4],"is":[5,68,245,259],"a":[6,91,242,271],"new":[7,189],"accounting":[8,40,182],"standard":[9,243],"currently":[10],"expected":[11],"to":[12,50,83,100,113,261,267],"come":[13],"into":[14],"force":[15],"on":[16,238,257],"1":[17],"January":[18],"2023.":[19],"It":[20],"supersedes":[21],"4":[23],"Contracts.":[25],"establishes":[28],"key":[29],"principles":[30],"that":[31,79,177,217,230,244,279],"entities":[32,98],"must":[33],"apply":[34,101],"in":[35,97,157,249],"all":[36],"aspects":[37],"of":[38,41,58,128,160,166,174,184,196,212,274],"the":[39,47,52,69,76,106,115,123,158,164,194,200,210,215,219,224,239,275],"insurance":[42,168],"contracts.":[43],"In":[44,121],"doing":[45],"so,":[46],"Standard":[48,124],"aims":[49,266],"increase":[51],"usefulness,":[53],"comparability,":[54],"transparency":[55],"and":[56,109,146,199,214,227,234,252,277],"quality":[57],"financial":[59],"statements.":[60],"A":[61],"fundamental":[62],"concept":[63],"introduced":[64],"by":[65],"contractual":[70],"service":[71],"margin":[72],"(CSM).":[73],"This":[74,221],"represents":[75],"unearned":[77],"profit":[78,161],"an":[80,167],"entity":[81],"expects":[82],"earn":[84],"as":[85,90,153,155],"it":[86,111],"provides":[87],"services.":[88],"However,":[89,170],"principles-based":[92],"standard,":[93],"results":[96],"having":[99],"significant":[102],"judgement":[103],"when":[104],"determining":[105],"inputs,":[107],"assumptions":[108],"techniques":[110],"uses":[112],"determine":[114],"CSM":[116],"at":[117,142],"each":[118],"reporting":[119],"period.":[120],"general,":[122],"resolves":[125],"broad":[126],"categories":[127],"mismatches":[129,138,183,190,205],"which":[130,254],"arise":[131,192,208,231],"under":[132],"4.":[134],"Notable":[135],"examples":[136],"include":[137],"between":[139,193,209],"assets":[140,216],"recorded":[141],"current":[143],"market":[144],"value":[145],"liabilities":[147,213],"calculated":[148],"using":[149],"fixed":[150],"discount":[151],"rates":[152],"well":[154],"inconsistencies":[156],"timing":[159],"recognition":[162],"over":[163],"duration":[165],"contract.":[169],"there":[171],"are":[172],"requirements":[173],"may":[178],"create":[179],"economic":[180],"or":[181],"its":[185,250],"own.":[186],"For":[187],"example,":[188],"could":[191],"measurement":[195,211],"underlying":[197],"contracts":[198],"corresponding":[201],"reinsurance":[202],"held.":[203],"Additionally,":[204],"can":[206],"still":[207,246],"support":[218],"liabilities.":[220],"paper":[222,265],"explores":[223],"technical,":[225],"operational":[226],"commercial":[228],"issues":[229,276],"across":[232],"these":[233],"other":[235],"areas":[236],"focusing":[237],"CSM.":[240],"As":[241],"very":[247],"much":[248],"infancy,":[251],"for":[253],"wider":[255],"consensus":[256],"topics":[258],"yet":[260],"be":[262],"achieved,":[263],"this":[264],"provide":[268],"readers":[269],"with":[270],"deeper":[272],"understanding":[273],"opportunities":[278],"accompany":[280],"it.":[281]},"counts_by_year":[{"year":2026,"cited_by_count":7},{"year":2025,"cited_by_count":3},{"year":2024,"cited_by_count":5},{"year":2023,"cited_by_count":5},{"year":2022,"cited_by_count":4}],"updated_date":"2026-11-07T11:25:07.637180","created_date":"2021-03-01T00:00:00"}
