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Where standards intersect

Recurso electrónico / Electronic resource
Registro MARC
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003  MAP
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008  200422e20190603gbr|||p |0|||b|eng d
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084  ‎$a‎214
100  ‎$0‎MAPA20200008828‎$a‎Pastor, Eve
24510‎$a‎Where standards intersect‎$c‎Eve Pastor
520  ‎$a‎ 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.
650 4‎$0‎MAPA20170005810‎$a‎IFRS 17
650 4‎$0‎MAPA20180004933‎$a‎IFRS
650 4‎$0‎MAPA20080635411‎$a‎Normas internacionales de información financiera
650 4‎$0‎MAPA20080606718‎$a‎Información financiera
650 4‎$0‎MAPA20080590567‎$a‎Empresas de seguros
650 4‎$0‎MAPA20080604400‎$a‎Valoración financiera
650 4‎$0‎MAPA20080584290‎$a‎Contrato de seguro
650 4‎$0‎MAPA20080614508‎$a‎Instrumentos financieros
650 4‎$0‎MAPA20080585518‎$a‎Gestión de activos
7730 ‎$w‎MAP20200013259‎$t‎The Actuary : the magazine of the Institute & Faculty of Actuaries‎$d‎London : Redactive Publishing, 2019-‎$g‎03/06/2019 Número 5 - june 2019 , p. 28-29