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Disclosures suggest wide variation in IFRS 17 impact on shareholders´equity
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Collection: Electronic documents
Title: Disclosures suggest wide variation in IFRS 17 impact on shareholders´equity
Publication: Oldwick : A.M. Best, 2023Physical description: 6 p.Series: (Best´s Special Report)Notes: Sumario: The 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 upsideÁmbito geográfico: InternacionalMateria / lugar / evento: Mercado de seguros ‌NIIF 17 ‌Fondos propios ‌Seguro de vida ‌Seguros no vida ‌Perspectivas del seguro ‌Normas internacionales de contabilidad ‌Otros autores: A.M. Best Company ‌
Other categories: 214
Rights: In Copyright (InC)
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