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IFRS 17 insurance contracts : effects analysis

Recurso electrónico / Electronic resource
MAP20180030819
International Accounting Standards Board
IFRS 17 insurance contracts : effects analysis / International Accounting Standards Board. — London : IFRS Foundation, 2017
140 p.
Sumario: This Effects Analysis describes the likely costs and benefits of IFRS 17. The costs and benefits are collectively referred to as "effects". The International Accounting Standards Board (the Board) gains insight into the likely effects of new or revised IFRS Standards through its exposure of proposals to stakeholders and through its analysis and consultation with them. This document describes the Board's considerations of the effects of IFRS 17
1. IFRS 17 . 2. Normas internacionales de información financiera . 3. Contrato de seguro . 4. Normas de contabilidad . 5. Empresas de seguros . 6. Análisis financiero . 7. Administración de la empresa de seguros . 8. Unión Europea . I. Title.