Basis for conclusions on Exposure Draft : amendments to IFRS 17
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| Tag | 1 | 2 | Value |
|---|---|---|---|
| LDR | 00000cam a22000004b 4500 | ||
| 001 | MAP20190021067 | ||
| 003 | MAP | ||
| 005 | 20190708130708.0 | ||
| 008 | 181106s2019 gbr|||| ||| ||eng d | ||
| 040 | $aMAP$bspa$dMAP | ||
| 084 | $a214 | ||
| 110 | 2 | $0MAPA20080462246$aInternational Accounting Standards Board | |
| 245 | 1 | 0 | $aBasis for conclusions on Exposure Draft$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 |