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Implementación de IFRS 17. La CMF ha definido como parte de sus objetivos estratégicos, la convergencia hacia los estándares de información financiera internacional. La versión final del estándar IFRS 17 fue publicada a principios de 2017, y se debe comenzar a aplicar desde el 1 de enero de 2022. El principal objetivo es generar una mayor ...
IFRS 17 is an International Financial Reporting Standard that was issued by the International Accounting Standards Board in May 2017. It will replace IFRS 4 on accounting for insurance contracts and has an effective date of 1 January 2023.
28 de jul. de 2022 · ifrs 17對未來月結結帳流程整體之改變 ifrs 17結帳與財務報導流程. ifrs 17準則新增許多衡量與財報揭露要求，提升結帳步驟相依性與複雜度，這些增添的結帳工作不專屬於財務與會計部門的權責範圍，更多的流程需仰賴各團隊接力與協作始能順利推展。
IFRS 17 Insurance Contracts. IFRS 17 replaces IFRS 4 and sets out principles for the recognition, measurement, presentation and disclosure of insurance contracts within the scope of IFRS 17. In June 2020, the Board issued Amendments to IFRS 17. The objective of the amendments is to assist entities implementing the Standard, while not unduly ...
This updated publication provides insights on how to apply IFRS 17 Insurance Contracts. IFRS 17 Insurance Contracts represents a complete overhaul of the accounting for insurance contracts. It will increase the transparency of insurers’ financial positions and performance, and the comparability of their financial statements with other insurers.
La IFRS 17 será el mayor reto para el sector asegurador y reasegurador ya que no será un simple cambio contable, si no que impactará realmente las operaciones de las compañías. La normatividad actual IFRS 4 permite como opción la aplicación de las políticas contables locales, ...
A IFRS 17 em Contratos de Seguro representa uma revisão completa da contabilidade dos contratos de seguro. Ela aumentará a transparência da posição financeira e desempenho das seguradoras, e a comparabilidade de suas demonstrações financeiras com outras seguradoras. A IFRS 17 entrará em vigor para os períodos anuais de relatório ...
