Centro de Documentacion de Fundación MAPFRE

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<dc:creator>Pastor, Eve </dc:creator>
<dc:date>2019-06-03</dc:date>
<dc:description xml:lang="es">Sumario: 
Insurers will see a new era of financial reporting ushered in on 1 January 2022. As of then, International Financial Reporting Standard (IFRS) 17 for insurance contracts, and IFRS9 for financial instruments, will be eff ective for insurers and reinsurers. As insurers and reinsurers are preparing for these changes, it is worth considering the interaction between the two standards. Asset liability management (ALM), valuation and financial reporting implications could create unintended consequences in financial statements for years to come, so it is important to take a holistic view of the possible financial statement impacts, rather than making decisions in isolation.</dc:description>
<dc:identifier>https://documentacion.fundacionmapfre.org/documentacion/publico/es/bib/171409.do</dc:identifier>
<dc:language>eng</dc:language>
<dc:rights xml:lang="es">InC - http://rightsstatements.org/vocab/InC/1.0/</dc:rights>
<dc:subject xml:lang="es">IFRS 17</dc:subject>
<dc:subject xml:lang="es">IFRS</dc:subject>
<dc:subject xml:lang="es">Normas internacionales de información financiera</dc:subject>
<dc:subject xml:lang="es">Información financiera</dc:subject>
<dc:subject xml:lang="es">Empresas de seguros</dc:subject>
<dc:subject xml:lang="es">Valoración financiera</dc:subject>
<dc:subject xml:lang="es">Contrato de seguro</dc:subject>
<dc:subject xml:lang="es">Instrumentos financieros</dc:subject>
<dc:subject xml:lang="es">Gestión de activos</dc:subject>
<dc:type xml:lang="es">Artículos y capítulos</dc:type>
<dc:title xml:lang="es">Where standards intersect</dc:title>
<dc:relation xml:lang="es">En: The Actuary : the magazine of the Institute & Faculty of Actuaries. - London :  Redactive Publishing, 2019-. - 03/06/2019 Número 5 - june 2019 , p. 28-29</dc:relation>
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