Centro de Documentacion de Fundación MAPFRE - Basis for conclusions on Exposure Draft : amendments to IFRS 17

MAP20190021067

International Accounting Standards Board

Basis for conclusions on Exposure Draft : amendments to IFRS 17 / International Accounting Standards Board. — London : IFRS Foundation, 2019

68 p.

Sumario: Introduction -- Background -- Areas in which the board proposes amendments to IFRS 17: Scope exclusionscredit card contracts and loan contracts that meet the definition of an insurance contract; Expected recovery of insurance acquisition cash flows; Contractual service margin attributable to investment-return service and investment-related service; Reinsurance contracts heldrecovery of losses on underlying insurance contracts; Presentation in the statement of financial position; Applicability of the risk mitigation option; Effective date of IFRS 17 and the IFRS 9 temporary exemption in IFRS 4; Transition modifications and reliefs; Minor amendments -- Areas the board considered and for which amendments to IFRS 17 are not proposed: Level of aggregation; Cash flows in the boundary of a reinsurance contract held; Subjectivity in the determination of discount rates and the risk adjustment for non-financial risk; Risk adjustment for non-financial risk in a consolidated group of entities; Discount rate used to determine adjustments to the contractual service margin; Other comprehensive income option for insurance finance income or expenses; Business combinations; Scope of the variable fee approach; Interim financial statements; Mutual entities issuing insurance contracts -- Effects analysis -- Exposure draft

1. IFRS 17 . 2. Normas internacionales de información financiera . 3. Contrato de seguro . 4. Normas de contabilidad . 5. Empresas de seguros . 6. Administración de la empresa de seguros . 7. Unión Europea . I. Título.