Pesquisa de referências

Much-needed breathing space : IFRS17 update

<?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>00000cab a2200000   4500</leader>
    <controlfield tag="001">MAP20200016533</controlfield>
    <controlfield tag="003">MAP</controlfield>
    <controlfield tag="005">20200518095128.0</controlfield>
    <controlfield tag="008">200514e20200501sgp|||p      |0|||b|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">Much-needed breathing space</subfield>
      <subfield code="b">: IFRS17 update</subfield>
    </datafield>
    <datafield tag="505" ind1="0" ind2=" ">
      <subfield code="a">Singapore: Postponement is a positive development / Paul McNamara -- Hong Kong: Deferment provides impetus for insurers to improve operations / Ranamita Chakraborty -- Australia: Room to breathe and a chance to improve / Amir Sadiq -- India: More time will ensure proper implementation / Anoop Khanna -- South Korea: Insurers must use IFRS17 deferment wisely / Ahmad Zaki -- Malaysia: Delay allows for more breathing space / Ridwan Abbas -- Sri Lanka: Delay will help industry deal with operational issues / Jimmy John</subfield>
    </datafield>
    <datafield tag="520" ind1=" " ind2=" ">
      <subfield code="a">In March 2020 the International Accounting Standards Board (IASB) announced a further delay to the effective date for IFRS17 implementation  pushing it back to 1 January 2023. This represents a one-year delay from the date proposed in the June 2019 exposure draft amendments - and a two-year delay from when the implementation date was first proposed in 2017. We spoke to a number of industry thought leaders throughout the region to see how they felt the most recent delay would impact the various markets.</subfield>
    </datafield>
    <datafield tag="650" ind1=" " ind2="4">
      <subfield code="0">MAPA20170005810</subfield>
      <subfield code="a">IFRS 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">MAPA20080607418</subfield>
      <subfield code="a">Normas de contabilidad</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">MAPA20080590567</subfield>
      <subfield code="a">Empresas de seguros</subfield>
    </datafield>
    <datafield tag="650" ind1=" " ind2="4">
      <subfield code="0">MAPA20080611880</subfield>
      <subfield code="a">Perspectivas del seguro</subfield>
    </datafield>
    <datafield tag="651" ind1=" " ind2="1">
      <subfield code="0">MAPA20170009108</subfield>
      <subfield code="a">Singapur</subfield>
    </datafield>
    <datafield tag="651" ind1=" " ind2="1">
      <subfield code="0">MAPA20100029190</subfield>
      <subfield code="a">Hong Kong</subfield>
    </datafield>
    <datafield tag="651" ind1=" " ind2="1">
      <subfield code="0">MAPA20080638146</subfield>
      <subfield code="a">Australia</subfield>
    </datafield>
    <datafield tag="651" ind1=" " ind2="1">
      <subfield code="0">MAPA20080663636</subfield>
      <subfield code="a">India</subfield>
    </datafield>
    <datafield tag="651" ind1=" " ind2="1">
      <subfield code="0">MAPA20120018334</subfield>
      <subfield code="a">Corea del Sur</subfield>
    </datafield>
    <datafield tag="651" ind1=" " ind2="1">
      <subfield code="0">MAPA20080658052</subfield>
      <subfield code="a">Malasia</subfield>
    </datafield>
    <datafield tag="651" ind1=" " ind2="1">
      <subfield code="0">MAPA20160005349</subfield>
      <subfield code="a">Sri Lanka</subfield>
    </datafield>
    <datafield tag="773" ind1="0" ind2=" ">
      <subfield code="w">MAP20090003767</subfield>
      <subfield code="t">Asia insurance review</subfield>
      <subfield code="d">Singapore : Ins Communications Pte Ltd., 2009-</subfield>
      <subfield code="x">0218-2696</subfield>
      <subfield code="g">01/05/2020 Número 5 - mayo 2020 , p. 26-34</subfield>
    </datafield>
  </record>
</collection>