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IFRS 17 : pocket guide on reinsurance contracts held
Recurso electrónico / Electronic resource
MAP20180030901
International Accounting Standards Board ‌
IFRS 17 : pocket guide on reinsurance contracts held / International Accounting Standards Board. — London : IFRS Foundation, 2018
24 p.
Sumario: IFRS 17 includes requirements specific to reinsurance contracts held to reflect the fact that the contracts are held rather than issued. This pocket guide is a helpful reference tool on how IFRS 17 applies to reinsurance contracts held and includes useful insights on implementing IFRS 17 from the discussions of the Transition Resource Group for IFRS 17 (TRG)
1. IFRS 17 ‌. 2. Normas internacionales de información financiera ‌. 3. Contrato de reaseguro ‌. 4. Normas de contabilidad ‌. 5. Empresas de seguros ‌. 6. Unión Europea ‌. I. Título.