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<title>Wrapping your head around insurance figures : challenges reading IFRS 17 Statements = Del dicho al hecho : desafíos al leer informes NIIF 17</title>
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<namePart>Winkler, Michael</namePart>
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<namePart>Kansal, Sunil</namePart>
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<namePart>Shasat Consulting</namePart>
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<abstract displayLabel="Review">This article provides an insightful overview of the findings from the first series of annual statements recently published worldwide, following the IFRS 17 standard. Given the principle-based nature of the new insurance standard, a wide range of different methods was expected to be applied. This variability could easily jeopardize two of the fundamental objectives of the standard: transparency and comparability. The authors examined the annual reports of 20 insurance companies globally, including AEGON, Allianz Group, Aviva, AXA, Abu Dhabi National Takaful, BNP Paribas Cardif, China Life, CNP, Generali, Manulife, Munich Re, New China Life, Old Mutual Limited (South Africa), Phoenix, Ping An (China), Prudential plc, QBE (Australia), Sun Life, Samsung Life (Korea), and Tawuniya (Saudi Arabia)</abstract>
<abstract displayLabel="Review">Este artículo da una descripción detallada de los hallazgos de la primera serie de estados anuales publicados recientemente en todo el mundo, siguiendo la norma NIIF 17. Dada la naturaleza basada en principios de la nueva norma de seguros, se esperaba que se aplicara una amplia gama de métodos diferentes. Esta variabilidad fácilmente podría poner en peligro dos de los objetivos fundamentales de la norma: la transparencia y la comparabilidad. Los autores examinan los informes anuales de 20 compañías de seguros a nivel mundial, incluidas AEGON, Allianz Group, Aviva, AXA, Abu Dhabi National Takaful, BNP Paribas Cardif, China Life, CNP, Generali, Manulife, Munich Re, New China Life, Old Mutual Limited ( Sudáfrica), Phoenix, Ping An (China), Prudential plc, QBE (Australia), Sun Life, Samsung Life (Corea) y Tawuniya (Arabia Saudita).</abstract>
<accessCondition type="use and reproduction">La copia digital se distribuye bajo licencia "Attribution 4.0 International (CC BY NC 4.0)"</accessCondition>
<note type="statement of responsibility">Michael Winkler and Sunil Kansal</note>
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<topic>Normas internacionales de información financiera</topic>
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<topic>IFRS 17</topic>
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<topic>Empresas de seguros</topic>
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<topic>Informes financieros</topic>
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<topic>Análisis comparativo</topic>
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<topic>Artículos de expertos</topic>
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<title>Novedades del Centro de Documentación de Fundación MAPFRE</title>
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<publisher>Madrid : Centro de Documentación de Fundación MAPFRE, 2017-2024</publisher>
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<identifier type="local">MAP20170017998</identifier>
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<text>19/07/2024 Número 91 - julio-agosto 2024 , 6 p.</text>
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