Where standards intersect

<?xml version="1.0" encoding="UTF-8"?><collection xmlns="http://www.loc.gov/MARC21/slim" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.loc.gov/MARC21/slim http://www.loc.gov/standards/marcxml/schema/MARC21slim.xsd">
  <record>
    <leader>00000cab a2200000   4500</leader>
    <controlfield tag="001">MAP20200013518</controlfield>
    <controlfield tag="003">MAP</controlfield>
    <controlfield tag="005">20200423182425.0</controlfield>
    <controlfield tag="008">200422e20190603gbr|||p      |0|||b|eng d</controlfield>
    <datafield tag="040" ind1=" " ind2=" ">
      <subfield code="a">MAP</subfield>
      <subfield code="b">spa</subfield>
      <subfield code="d">MAP</subfield>
    </datafield>
    <datafield tag="084" ind1=" " ind2=" ">
      <subfield code="a">214</subfield>
    </datafield>
    <datafield tag="100" ind1=" " ind2=" ">
      <subfield code="0">MAPA20200008828</subfield>
      <subfield code="a">Pastor, Eve </subfield>
    </datafield>
    <datafield tag="245" ind1="1" ind2="0">
      <subfield code="a">Where standards intersect</subfield>
      <subfield code="c">Eve Pastor</subfield>
    </datafield>
    <datafield tag="520" ind1=" " ind2=" ">
      <subfield code="a">
Insurers will see a new era of financial reporting ushered in on 1 January 2022. As of then, International Financial Reporting Standard (IFRS) 17 for insurance contracts, and IFRS9 for financial instruments, will be eff ective for insurers and reinsurers. As insurers and reinsurers are preparing for these changes, it is worth considering the interaction between the two standards. Asset liability management (ALM), valuation and financial reporting implications could create unintended consequences in financial statements for years to come, so it is important to take a holistic view of the possible financial statement impacts, rather than making decisions in isolation.</subfield>
    </datafield>
    <datafield tag="650" ind1=" " ind2="4">
      <subfield code="0">MAPA20170005810</subfield>
      <subfield code="a">IFRS 17</subfield>
    </datafield>
    <datafield tag="650" ind1=" " ind2="4">
      <subfield code="0">MAPA20180004933</subfield>
      <subfield code="a">IFRS</subfield>
    </datafield>
    <datafield tag="650" ind1=" " ind2="4">
      <subfield code="0">MAPA20080635411</subfield>
      <subfield code="a">Normas internacionales de información financiera</subfield>
    </datafield>
    <datafield tag="650" ind1=" " ind2="4">
      <subfield code="0">MAPA20080606718</subfield>
      <subfield code="a">Información financiera</subfield>
    </datafield>
    <datafield tag="650" ind1=" " ind2="4">
      <subfield code="0">MAPA20080590567</subfield>
      <subfield code="a">Empresas de seguros</subfield>
    </datafield>
    <datafield tag="650" ind1=" " ind2="4">
      <subfield code="0">MAPA20080604400</subfield>
      <subfield code="a">Valoración financiera</subfield>
    </datafield>
    <datafield tag="650" ind1=" " ind2="4">
      <subfield code="0">MAPA20080584290</subfield>
      <subfield code="a">Contrato de seguro</subfield>
    </datafield>
    <datafield tag="650" ind1=" " ind2="4">
      <subfield code="0">MAPA20080614508</subfield>
      <subfield code="a">Instrumentos financieros</subfield>
    </datafield>
    <datafield tag="650" ind1=" " ind2="4">
      <subfield code="0">MAPA20080585518</subfield>
      <subfield code="a">Gestión de activos</subfield>
    </datafield>
    <datafield tag="773" ind1="0" ind2=" ">
      <subfield code="w">MAP20200013259</subfield>
      <subfield code="t">The Actuary : the magazine of the Institute & Faculty of Actuaries</subfield>
      <subfield code="d">London :  Redactive Publishing, 2019-</subfield>
      <subfield code="g">03/06/2019 Número 5 - june 2019 , p. 28-29</subfield>
    </datafield>
  </record>
</collection>