Contractual Service Margin
Contractual Service Margin is the component of an insurance contract liability that represents the unearned profit recognized over time as services are provided, distinguished from the fulfillment cash flows by reflecting the expected margin adjusted for experience and expectations.
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2017–2026
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The IFRS 17 contractual service margin: a life insurance perspective
W. Yousuf, Jois Stansfield, K. Malde et al. · British Actuarial Journal · 2021 · 15 citations · Full text
Business, Accountancy, Accounting +11
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1 publications · 15 citations
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