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

Publicação: London : IFRS Foundation, 2019Descrição física: 68 p.Notas: 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 Materia / lugar / evento: IFRS 17 Normas internacionales de información financiera Contrato de seguro Normas de contabilidad Empresas de seguros Administración de la empresa de seguros Unión Europea Outras classificações: 214