IFRS 17 : réflexion sur les enjeux et la gestion des écarts de normes

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<subTitle>: réflexion sur les enjeux et la gestion des écarts de normes</subTitle>
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<namePart>Willot, Eric</namePart>
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<abstract displayLabel="Summary">L'entrée en vigueur de la nouvelle norme comptable internationale sur les passifs d'assurance, IFRS 17, initialement prévue en 2021, a été reportée au 1er janvier 2022. Ce chantier va engendrer de profonds bouleversements pour l'assurance.</abstract>
<note type="statement of responsibility">Eric Willot</note>
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<topic>Normas internacionales de contabilidad</topic>
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<topic>Gestión integral de activos y pasivos</topic>
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<title>L'Argus de l'assurance</title>
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<publisher>Paris : Groupe Industrie Services Info, 1983-</publisher>
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<identifier type="issn">1626-4428</identifier>
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<text>15/11/2019 Número 7632 - 15 noviembre 2019 , p. 36-37</text>
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