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MAP20240001032Frequently asked questions : IFRS 17. — Oldwick : A.M. Best, 20249 p
. — (Best´s Special Report ; January 4, 2024)Sumario: IFRS 17 is intended to bring insurance accounting more in line with that of other sectors and to provide more uniformity to insurance accounting across territories. IFRS 17 is an international financial reporting standard (IFRS) issued by the Internacional Accounting Standards Board (IASB) for insurance contracts. The standard changes insurance contract accounting quite substantially for IFRS reporters. lt is applied in jurisdictions chat have adopted IFRS and Will not apply to US. — Ámbito geográfico: Internacional1. Mercado de seguros. 2. NIIF 17. 3. Normas internacionales de contabilidad. 4. Contabilidad. 5. Información financiera. 6. Contrato de seguro. 7. Reaseguro. I. A.M. Best Company. II. Title.