IFRS 17 : IASB decisions impact insurers and users of accounting data
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| Tag | 1 | 2 | Valor |
|---|---|---|---|
| LDR | 00000cam a22000004b 4500 | ||
| 001 | MAP20200014980 | ||
| 003 | MAP | ||
| 005 | 20200504113006.0 | ||
| 008 | 190416e20200429usa|||| ||| ||eng d | ||
| 040 | $aMAP$bspa$dMAP | ||
| 084 | $a214 | ||
| 245 | 1 | 0 | $aIFRS 17$b: IASB decisions impact insurers and users of accounting data$cA.M. Best Company |
| 260 | $aNew Jersey$bA.M. Best Company$c2020 | ||
| 300 | $a4 p. | ||
| 490 | 0 | $aBest's Commentary$vEurope Life and Non-Life$vApril 29, 2020 | |
| 520 | $aThe International Accounting Standards Boards (IASB) has been considering amendments to the published IFRS 17 accounting standard for insurance contracts. An exposure draft (ED) was published by the IASB in june 2019 which acted to re-open the standard. The IASB has reached a series of important decisions, including amendments to the may 2017 document, ahead of the publication of a revised standard scheduled to take place by 30 june, 2020. AM Best has reviewed some of the IASB´s recent decisions to consider how they will affect (re)insurers' reporting under IFRS 17 and their implications for users of (re) insurers' financial reporting. In general, these decisions will affect the data AM Best expect to recieve from (re)insurers. | ||
| 650 | 4 | $0MAPA20170005810$aIFRS 17 | |
| 650 | 4 | $0MAPA20080632809$aNormas internacionales de contabilidad | |
| 650 | 4 | $0MAPA20080606718$aInformación financiera | |
| 650 | 4 | $0MAPA20080584290$aContrato de seguro | |
| 650 | 4 | $0MAPA20080586294$aMercado de seguros | |
| 650 | 4 | $0MAPA20080590567$aEmpresas de seguros | |
| 650 | 4 | $0MAPA20080605957$aEmpresas de reaseguros | |
| 710 | 2 | $0MAPA20080462246$aInternational Accounting Standards Board | |
| 710 | 2 | $0MAPA20080441371$aA.M. Best Company | |
| 830 | 0 | $0MAPA20190004831$aBest's Commentary$vEurope Life and Non-Life ; April 29, 2020 |