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MAP20190026383IFRS 17 update -Changes still possible / A.M. Best Company. — New Jersey : A.M. Best Company, 20194 p.
. — (Best's Commentary ; IFRS 17 ; September 6, 2019)Sumario: IFRS 17 was effectively re-opened for the International Accounting Standards Board (IASB) to consider limited changes in November 2018, despite its publication in the previous year as a final standard. AM Best discussed he IASB's likely amendments to the IFRS 17 standard as part of a Special Report, "IFRS 17 - A welcome advance. Value measures in primary accounts. Delay was a necessity" (March 2019). Stakeholders now have until 25 September to respond to the June 2019 exposure draft "Amendments to IFRS 17", in which the IASB published their proposals1. IFRS 17. 2. Contrato de seguro. 3. Normas internacionales de contabilidad. 4. Empresas de seguros. I. International Accounting Standards Board. II. Best's Commentary ; IFRS 17 ; September 6, 2019. III. Title.