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Disclosures suggest wide variation in IFRS 17 impact on shareholders´equity

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003  MAP
005  20231214131826.0
008  230517s20230511usa|||| ||| ||eng d
040  ‎$a‎MAP‎$b‎spa‎$d‎MAP
084  ‎$a‎214
24510‎$a‎Disclosures suggest wide variation in IFRS 17 impact on shareholders´equity
260  ‎$a‎Oldwick‎$b‎A.M. Best‎$c‎2023
300  ‎$a‎6 p.
4900 ‎$a‎Best´s Special Report
520  ‎$a‎The impact if transition to IFRS 17 on shareholders´ equity is far from more pronounced in the life insurance segment. The range of outcomes is wide for the segment and biased to the downside, although a reduction on transition is far from automatic. Changes to the treatment of capital in participating funds often act to reduce shareholders´equity on transition. For non-life insureres, the impact is considerably narrower and biased to the upside
522  ‎$a‎Internacional
650 4‎$0‎MAPA20080586294‎$a‎Mercado de seguros
650 4‎$0‎MAPA20200014799‎$a‎NIIF 17
650 4‎$0‎MAPA20100065358‎$a‎Fondos propios
650 4‎$0‎MAPA20080570590‎$a‎Seguro de vida
650 4‎$0‎MAPA20080573935‎$a‎Seguros no vida
650 4‎$0‎MAPA20080611880‎$a‎Perspectivas del seguro
650 4‎$0‎MAPA20080632809‎$a‎Normas internacionales de contabilidad
7102 ‎$0‎MAPA20080441371‎$a‎A.M. Best Company
85600‎$y‎MÁS INFORMACIÓN‎$u‎ mailto:centrodocumentacion@fundacionmapfre.org?subject=Consulta%20de%20una%20publicaci%C3%B3n%20&body=Necesito%20m%C3%A1s%20informaci%C3%B3n%20sobre%20este%20documento%3A%20%0A%0A%5Banote%20aqu%C3%AD%20el%20titulo%20completo%20del%20documento%20del%20que%20desea%20informaci%C3%B3n%20y%20nos%20pondremos%20en%20contacto%20con%20usted%5D%20%0A%0AGracias%20%0A