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Basis for conclusions on Exposure Draft : amendments to IFRS 17

Recurso electrónico / Electronic resource
MARC record
Tag12Value
LDR  00000cam a22000004b 4500
001  MAP20190021067
003  MAP
005  20190708130708.0
008  181106s2019 gbr|||| ||| ||eng d
040  ‎$a‎MAP‎$b‎spa‎$d‎MAP
084  ‎$a‎214
1102 ‎$0‎MAPA20080462246‎$a‎International Accounting Standards Board
24510‎$a‎Basis for conclusions on Exposure Draft‎$b‎: amendments to IFRS 17‎$c‎International Accounting Standards Board
260  ‎$a‎London‎$b‎IFRS Foundation‎$c‎2019
300  ‎$a‎68 p.
520  ‎$a‎Introduction -- Background -- Areas in which the board proposes amendments to IFRS 17: Scope exclusionscredit card contracts and loan contracts that meet the definition of an insurance contract; Expected recovery of insurance acquisition cash flows; Contractual service margin attributable to investment-return service and investment-related service; Reinsurance contracts heldrecovery of losses on underlying insurance contracts; Presentation in the statement of financial position; Applicability of the risk mitigation option; Effective date of IFRS 17 and the IFRS 9 temporary exemption in IFRS 4; Transition modifications and reliefs; Minor amendments -- Areas the board considered and for which amendments to IFRS 17 are not proposed: Level of aggregation; Cash flows in the boundary of a reinsurance contract held; Subjectivity in the determination of discount rates and the risk adjustment for non-financial risk; Risk adjustment for non-financial risk in a consolidated group of entities; Discount rate used to determine adjustments to the contractual service margin; Other comprehensive income option for insurance finance income or expenses; Business combinations; Scope of the variable fee approach; Interim financial statements; Mutual entities issuing insurance contracts -- Effects analysis -- Exposure draft
650 4‎$0‎MAPA20170005810‎$a‎IFRS 17
650 4‎$0‎MAPA20080635411‎$a‎Normas internacionales de información financiera
650 4‎$0‎MAPA20080584290‎$a‎Contrato de seguro
650 4‎$0‎MAPA20080607418‎$a‎Normas de contabilidad
650 4‎$0‎MAPA20080590567‎$a‎Empresas de seguros
650  ‎$0‎MAPA20190001342‎$a‎Administración de la empresa de seguros
651 1‎$0‎MAPA20080640255‎$a‎Unión Europea