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Disclosures suggest wide variation in IFRS 17 impact on shareholders´equity

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<rdf:Description>
<dc:creator>A.M. Best Company</dc:creator>
<dc:date>2023</dc:date>
<dc:description xml:lang="es">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 upside</dc:description>
<dc:identifier>https://documentacion.fundacionmapfre.org/documentacion/publico/es/bib/183016.do</dc:identifier>
<dc:language>eng</dc:language>
<dc:publisher>A.M. Best</dc:publisher>
<dc:rights xml:lang="es">InC - http://rightsstatements.org/vocab/InC/1.0/</dc:rights>
<dc:subject xml:lang="es">Mercado de seguros</dc:subject>
<dc:subject xml:lang="es">NIIF 17</dc:subject>
<dc:subject xml:lang="es">Fondos propios</dc:subject>
<dc:subject xml:lang="es">Seguro de vida</dc:subject>
<dc:subject xml:lang="es">Seguros no vida</dc:subject>
<dc:subject xml:lang="es">Perspectivas del seguro</dc:subject>
<dc:subject xml:lang="es">Normas internacionales de contabilidad</dc:subject>
<dc:type xml:lang="es">Libros</dc:type>
<dc:title xml:lang="es">Disclosures suggest wide variation in IFRS 17 impact on shareholders´equity</dc:title>
<dc:format xml:lang="es">6 p.</dc:format>
<dc:coverage xml:lang="es">Ámbito geográfico: Internacional</dc:coverage>
</rdf:Description>
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