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IFRS 17 : economic view adds complexity to reinsurers' financial statements
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MAP20240015053
IFRS 17 : economic view adds complexity to reinsurers' financial statements. — Oldwick [etc.] : AM Best Company, 2024
6 p. . — (Best´s Special Report)
Sumario: When using IFRS 17 data, comparisons across accounting standards require a high level of interpretation -- New look liabilities -- Profitability trends under IFRS 17 -- Same names, different metrics -- Additional analysis needed
1. Mercado de reaseguros ‌. 2. Empresas de reaseguros ‌. 3. Estados financieros ‌. 4. Normas de contabilidad ‌. 5. IFRS 17 ‌. I. A.M. Best Company ‌. II. Title.