What accounting standards are presently used in the company methods?

Impacts analysis interview

Interview questions (it must under the condition of LIFE INSURANCE, NOT NON-LIFE INSURANCE)
What is the present condition of organisational profits in XX.co / or the client you auditing or consulting?
What accounting standards are presently used in the company (methods)?
How do you rate the new IFRS-17 accounting principles?
In what ways do you calculate unearned profits at XX.co/ your client?
Are you aware of the impact of CSM on the unearned profits of insurance contracts?
How does CSM influence the accounting processes in IFRS-17?
What improvements do you recommend improving the assessment of unearned profits with CSM?
For contracts without direct participation features, IFRS 17 prohibits the CSM from being adjusted for impacts arising from changes in discount rates and certain kinds of assumptions relating to financial risk.

What might this bring to the insurance company in terms of profit?
For those contracts that have unearned profit attached, what should they consider in the calculation of CSM and during the further transition?

Calculation techniques
Cost of implementing
Presentation of the P&L
Newly established requirement to fulfil

Is anything else you consider that might be crucial to understand and analyse the CSM impacts on unearned profit or life insurance?