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Disclosures suggest wide variation in IFRS 17 impact on shareholders´equity
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MAP20230010204
Disclosures suggest wide variation in IFRS 17 impact on shareholders´equity. — Oldwick : A.M. Best, 2023
6 p. . — (Best´s Special Report)
Sumario: The 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. — Ámbito geográfico: Internacional
1. Mercado de seguros ‌. 2. NIIF 17 ‌. 3. Fondos propios ‌. 4. Seguro de vida ‌. 5. Seguros no vida ‌. 6. Perspectivas del seguro ‌. 7. Normas internacionales de contabilidad ‌. I. A.M. Best Company ‌. II. Title.