Contenido multimedia no disponible por derechos de autor o por acceso restringido. Contacte con la institución para más información.
MAP20240012038Insurers' first reporting under IFRS 17 and IFRS 9 : Real time IFRS 17. April 2024. — Amsterdam [etc.] : KPMG, 202437 p.Sumario: As part of our ongoing analysis of insurers' reporting on implementing the new accounting standards IFRS 17 Insurance Contracts and IFRS 9 Financial Instruments, we now share our observations on selected insurers' first interim reports and trading updates for the quarter ended 31 March 2023. We focused on: IFRS 17 disclosures and their comparatives in the interim reports and the impacts of IFRS 17 on key performance indicators (KPIs)1. IFRS 17. 2. IFRS. 3. Medición de resultados. 4. Empresas de seguros. 5. Contrato de seguro. 6. Informes financieros. 7. Europa. I. KPMG International. II. Título.