Search

Frequently asked questions : IFRS 17

<?xml version="1.0" encoding="UTF-8"?><collection xmlns="http://www.loc.gov/MARC21/slim" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.loc.gov/MARC21/slim http://www.loc.gov/standards/marcxml/schema/MARC21slim.xsd">
  <record>
    <leader>00000cam a22000004b 4500</leader>
    <controlfield tag="001">MAP20240001032</controlfield>
    <controlfield tag="003">MAP</controlfield>
    <controlfield tag="005">20240417101215.0</controlfield>
    <controlfield tag="008">230517s20240104usa||||       ||| ||eng d</controlfield>
    <datafield tag="040" ind1=" " ind2=" ">
      <subfield code="a">MAP</subfield>
      <subfield code="b">spa</subfield>
      <subfield code="d">MAP</subfield>
    </datafield>
    <datafield tag="084" ind1=" " ind2=" ">
      <subfield code="a">214</subfield>
    </datafield>
    <datafield tag="245" ind1="1" ind2="0">
      <subfield code="a">Frequently asked questions : IFRS 17</subfield>
    </datafield>
    <datafield tag="260" ind1=" " ind2=" ">
      <subfield code="a">Oldwick</subfield>
      <subfield code="b">A.M. Best</subfield>
      <subfield code="c">2024</subfield>
    </datafield>
    <datafield tag="300" ind1=" " ind2=" ">
      <subfield code="a">9 p</subfield>
    </datafield>
    <datafield tag="490" ind1="0" ind2=" ">
      <subfield code="a">Best´s Special Report</subfield>
      <subfield code="v">January 4, 2024</subfield>
    </datafield>
    <datafield tag="520" ind1=" " ind2=" ">
      <subfield code="a">IFRS 17 is intended to bring insurance accounting more in line with that of other sectors and to provide more uniformity to insurance accounting across territories. IFRS 17 is an international financial reporting standard (IFRS) issued by the Internacional Accounting Standards Board (IASB) for insurance contracts. The standard changes insurance contract accounting quite substantially for IFRS reporters. lt is applied in jurisdictions chat have adopted IFRS and Will not apply to US</subfield>
    </datafield>
    <datafield tag="522" ind1=" " ind2=" ">
      <subfield code="a">Internacional</subfield>
    </datafield>
    <datafield tag="650" ind1=" " ind2="4">
      <subfield code="0">MAPA20080586294</subfield>
      <subfield code="a">Mercado de seguros</subfield>
    </datafield>
    <datafield tag="650" ind1=" " ind2="4">
      <subfield code="0">MAPA20200014799</subfield>
      <subfield code="a">NIIF 17</subfield>
    </datafield>
    <datafield tag="650" ind1=" " ind2="4">
      <subfield code="0">MAPA20080632809</subfield>
      <subfield code="a">Normas internacionales de contabilidad</subfield>
    </datafield>
    <datafield tag="650" ind1=" " ind2="4">
      <subfield code="0">MAPA20080561895</subfield>
      <subfield code="a">Contabilidad</subfield>
    </datafield>
    <datafield tag="650" ind1=" " ind2="4">
      <subfield code="0">MAPA20080606718</subfield>
      <subfield code="a">Información financiera</subfield>
    </datafield>
    <datafield tag="650" ind1=" " ind2="4">
      <subfield code="0">MAPA20080584290</subfield>
      <subfield code="a">Contrato de seguro</subfield>
    </datafield>
    <datafield tag="650" ind1=" " ind2="4">
      <subfield code="0">MAPA20080552367</subfield>
      <subfield code="a">Reaseguro</subfield>
    </datafield>
    <datafield tag="710" ind1="2" ind2=" ">
      <subfield code="0">MAPA20080441371</subfield>
      <subfield code="a">A.M. Best Company</subfield>
    </datafield>
    <datafield tag="856" ind1=" " ind2=" ">
      <subfield code="u">https://www3.ambest.com/ambv/sales/bwpurchase.aspx?altsrc=108&record_code=339341&_gl=1*lqu5bm*_ga*NzQxMzc0NjEyLjE2OTkzNTc0MDA.*_ga_VNWYD5N5NL*MTcwNjAwMDU2My43LjEuMTcwNjAwMDc0Ni4wLjAuMA..</subfield>
    </datafield>
  </record>
</collection>