Section: Articles Title: Imperfect numbers / Kunj Behari Maheshwari, Brian RingAuthor: Behari Maheshwari, Kunj Notes: Sumario: Under IFRS 17, estimates of discount rates require insurers to consider the characteristics of the underlying contract and then derive discount rates by reference to observable current market prices for comparable financial instruments, where available.Related records: En: The Actuary : the magazine of the Institute & Faculty of Actuaries. - London : Redactive Publishing, 2019-. - 01/09/2020 Número 8 - septiembre 2020 , p. 27-29Materia / lugar / evento: IFRS 17 Administración de la empresa de seguros Mercado de seguros Instrumentos financieros Cash-flow Otros autores: Ring, Brian Other categories: 214 Rights: In Copyright (InC) See issue detail