The Time value of money in IFRS 17: how discounting shapes financial outcomes
Objetos digitales
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| 001 | MAP20250012134 | ||
| 003 | MAP | ||
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| 100 | 1 | $0MAPA20080182922$aWinkler, Michael | |
| 245 | 1 | 4 | $aThe Time value of money in IFRS 17: how discounting shapes financial outcomes$h28 July 2025$cMichael Winkler and Sunil Kansal |
| 500 | $aMichael Winkler : actuario (SAA/DAV) en RefinSol y Shasat Consulting, anteriormente en puestos de management en divisiones actuariales en Swiss Re, Munich Re/New Re y Winterthur Group. Sunil Kansal : Jefe de Consultoría de Shasat, es censor jurado de cuentas y miembro del Institute of Chartered Accountants in England and Wales. | ||
| 520 | $aThis article provides an insightful overview of the issues around determining the time value of money, i.e. the discounting in the IFRS 17 accounting framework. The concept of discounting future cash flows has not been consistently applied in previous standards, e.g. many non-life insurance companies did not discount their reported claims reserves in order to include a conservative margin. In IFRS 17, discounting is consistently applied to any long-term cash flows. The discount rates are supposed to reflect any financial risks whereas an explicit margin for non-financial risks the so-called Risk Adjustment is added to the liabilities. In several markets deriving reasonable discount rates is challenging given the limited availability of suitable market data | ||
| 650 | 4 | $0MAPA20080635411$aNormas internacionales de información financiera | |
| 650 | 4 | $0MAPA20170005810$aIFRS 17 | |
| 650 | 4 | $0MAPA20080626754$aContabilidad a valor de mercado | |
| 650 | 4 | $0MAPA20080567637$aValor capital | |
| 650 | 4 | $0MAPA20080604400$aValoración financiera | |
| 650 | 4 | $0MAPA20080590567$aEmpresas de seguros | |
| 650 | 4 | $0MAPA20130006116$aRentabilidad ajustada al riesgo | |
| 650 | 4 | $0MAPA20080591977$aMétodos de medición | |
| 650 | 4 | $0MAPA20240000301$aArtículos de expertos | |
| 651 | 1 | $0MAPA20080640255$aUnión Europea | |
| 700 | 1 | $0MAPA20240020361$aKansal, Sunil | |
| 710 | 2 | $0MAPA20240020378$aShasat Consulting | |
| 773 | 0 | $wMAP20170017998$g24/09/2025 Número 103 - Septiembre 2025 $tNovedades del Centro de Documentación de Fundación MAPFRE$dMadrid : Centro de Documentación de Fundación MAPFRE, 2017-2025 | |
| 787 | 0 | $wMAP20240011819$aWinkler, Michael$tWrapping your head around insurance figures : challenges reading IFRS 17 Statements = Del dicho al hecho : desafíos al leer informes NIIF 17 | |
| 856 | $qapplication/pdf$w1128342$yAcceso al documento / Access the document | ||
| 856 | $qimage/jpeg$w1128343$yPortada |