Centro de Documentacion de Fundación MAPFRE - Disclosures suggest wide variation in IFRS 17 impact on shareholders´equity

Publicación: Oldwick : A.M. Best, 2023Descripción física: 6 p.Serie: (Best´s Special Report)Notas: 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 upsideÁmbito geográfico: InternacionalMateria / lugar / evento: Mercado de seguros NIIF 17 Fondos propios Seguro de vida Seguros no vida Perspectivas del seguro Normas internacionales de contabilidad Otros autores: A.M. Best Company
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