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IFRS 17 update -Changes still possible

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<title>IFRS 17 update -Changes still possible</title>
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<namePart>International Accounting Standards Board</namePart>
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<publisher>A.M. Best Company</publisher>
<dateIssued>2019</dateIssued>
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<abstract displayLabel="Summary">IFRS 17 was effectively re-opened for the International Accounting Standards Board (IASB) to consider limited changes in November 2018, despite its publication in the previous year as a final standard. AM Best discussed he IASB's likely amendments to the IFRS 17 standard as part of a Special Report, "IFRS 17 - A welcome advance. Value measures in primary accounts. Delay was a necessity" (March 2019). Stakeholders now have until 25 September to respond to the June 2019 exposure draft "Amendments to IFRS 17", in which the IASB published their proposals.</abstract>
<note type="statement of responsibility">A.M. Best Company</note>
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<topic>IFRS 17</topic>
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<topic>Contrato de seguro</topic>
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<topic>Normas internacionales de contabilidad</topic>
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<topic>Empresas de seguros</topic>
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<title>Best's Commentary</title>
<partNumber>IFRS 17 September 6, 2019</partNumber>
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