On 9 March 2018, the International Financial Reporting Standards (IFRS) staff has presented a webcast on IFRS 17 Insurance Contracts that provides a basic overview of recognising the contractual service margin in profit or loss.
This webcast is part of a webcast series that the International Accounting Standards Board is providing to support the implementation of IFRS 17. This webcast series aims to provide a basic introduction into various aspects of IFRS 17.
The webcast can be accessed from the International Financial Reporting Standards (IFRS) website.
Source: IFRS, 9 March 2018