Centro de Documentacion de Fundación MAPFRE - IFRS 17 : IASB decisions impact insurers and users of accounting data

MAP20200014980

IFRS 17 : IASB decisions impact insurers and users of accounting data / A.M. Best Company. — New Jersey : A.M. Best Company, 2020

4 p. . — (Best's Commentary ; Europe Life and Non-Life ; April 29, 2020)

Sumario: The 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

1. IFRS 17 . 2. Normas internacionales de contabilidad . 3. Información financiera . 4. Contrato de seguro . 5. Mercado de seguros . 6. Empresas de seguros . 7. Empresas de reaseguros . I. International Accounting Standards Board . II. A.M. Best Company . III. Best's Commentary ; Europe Life and Non-Life ; April 29, 2020 . IV. Título.