Search

IFRS 17 insurance contracts : effects analysis

<?xml version="1.0" encoding="UTF-8"?><modsCollection xmlns="http://www.loc.gov/mods/v3" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-8.xsd">
<mods version="3.8">
<titleInfo>
<title>IFRS 17 insurance contracts</title>
<subTitle>: effects analysis</subTitle>
</titleInfo>
<name type="corporate" xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="MAPA20080462246">
<namePart>International Accounting Standards Board</namePart>
<nameIdentifier>MAPA20080462246</nameIdentifier>
</name>
<typeOfResource>text</typeOfResource>
<originInfo>
<place>
<placeTerm type="code" authority="marccountry">gbr</placeTerm>
</place>
<issuance>monographic</issuance>
<place>
<placeTerm type="text">London</placeTerm>
</place>
<publisher>IFRS Foundation</publisher>
<dateIssued>2017</dateIssued>
</originInfo>
<language>
<languageTerm type="code" authority="iso639-2b">eng</languageTerm>
</language>
<physicalDescription>
<form authority="marcform">print</form>
<extent>140 p.</extent>
</physicalDescription>
<abstract displayLabel="Summary">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</abstract>
<note type="statement of responsibility">International Accounting Standards Board</note>
<subject xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="MAPA20170005810">
<topic>IFRS 17</topic>
</subject>
<subject xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="MAPA20080635411">
<topic>Normas internacionales de información financiera</topic>
</subject>
<subject xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="MAPA20080584290">
<topic>Contrato de seguro</topic>
</subject>
<subject xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="MAPA20080607418">
<topic>Normas de contabilidad</topic>
</subject>
<subject xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="MAPA20080590567">
<topic>Empresas de seguros</topic>
</subject>
<subject xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="MAPA20080588991">
<topic>Análisis financiero</topic>
</subject>
<subject xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="MAPA20190001342">
<topic>Administración de la empresa de seguros</topic>
</subject>
<subject authority="lcshac" xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="MAPA20080640255">
<geographic>Unión Europea</geographic>
</subject>
<classification authority="">214</classification>
<recordInfo>
<recordContentSource authority="marcorg">MAP</recordContentSource>
<recordCreationDate encoding="marc">181105</recordCreationDate>
<recordChangeDate encoding="iso8601">20181108182024.0</recordChangeDate>
<recordIdentifier source="MAP">MAP20180030819</recordIdentifier>
<languageOfCataloging>
<languageTerm type="code" authority="iso639-2b">spa</languageTerm>
</languageOfCataloging>
</recordInfo>
</mods>
</modsCollection>