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IFRS 17 : IASB decisions impact insurers and users of accounting data

Recurso electrónico / Electronic resource
MARC record
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008  190416e20200429usa|||| ||| ||eng d
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084  ‎$a‎214
24510‎$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.
4900 ‎$a‎Best's Commentary‎$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
7102 ‎$0‎MAPA20080462246‎$a‎International Accounting Standards Board
7102 ‎$0‎MAPA20080441371‎$a‎A.M. Best Company
830 0‎$0‎MAPA20190004831‎$a‎Best's Commentary‎$v‎Europe Life and Non-Life ; April 29, 2020