Disclosures suggest wide variation in IFRS 17 impact on shareholders´equity
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Tag | 1 | 2 | Value |
---|---|---|---|
LDR | 00000cam a22000004b 4500 | ||
001 | MAP20230010204 | ||
003 | MAP | ||
005 | 20231214131826.0 | ||
008 | 230517s20230511usa|||| ||| ||eng d | ||
040 | $aMAP$bspa$dMAP | ||
084 | $a214 | ||
245 | 1 | 0 | $aDisclosures suggest wide variation in IFRS 17 impact on shareholders´equity |
260 | $aOldwick$bA.M. Best$c2023 | ||
300 | $a6 p. | ||
490 | 0 | $aBest´s Special Report | |
520 | $aThe impact if transition to IFRS 17 on shareholders´ equity is far from more pronounced in the life insurance segment. The range of outcomes is wide for the segment and biased to the downside, although a reduction on transition is far from automatic. Changes to the treatment of capital in participating funds often act to reduce shareholders´equity on transition. For non-life insureres, the impact is considerably narrower and biased to the upside | ||
522 | $aInternacional | ||
650 | 4 | $0MAPA20080586294$aMercado de seguros | |
650 | 4 | $0MAPA20200014799$aNIIF 17 | |
650 | 4 | $0MAPA20100065358$aFondos propios | |
650 | 4 | $0MAPA20080570590$aSeguro de vida | |
650 | 4 | $0MAPA20080573935$aSeguros no vida | |
650 | 4 | $0MAPA20080611880$aPerspectivas del seguro | |
650 | 4 | $0MAPA20080632809$aNormas internacionales de contabilidad | |
710 | 2 | $0MAPA20080441371$aA.M. Best Company | |
856 | 0 | 0 | $yMÁS INFORMACIÓN$u mailto:centrodocumentacion@fundacionmapfre.org?subject=Consulta%20de%20una%20publicaci%C3%B3n%20&body=Necesito%20m%C3%A1s%20informaci%C3%B3n%20sobre%20este%20documento%3A%20%0A%0A%5Banote%20aqu%C3%AD%20el%20titulo%20completo%20del%20documento%20del%20que%20desea%20informaci%C3%B3n%20y%20nos%20pondremos%20en%20contacto%20con%20usted%5D%20%0A%0AGracias%20%0A |