{"id":1460,"date":"2021-04-08T11:54:25","date_gmt":"2021-04-08T16:54:25","guid":{"rendered":"http:\/\/cursorcorporativo.com\/?p=1460"},"modified":"2021-04-08T11:54:25","modified_gmt":"2021-04-08T16:54:25","slug":"niif-17-contratos-de-seguro","status":"publish","type":"post","link":"https:\/\/www.ladersam.com\/en\/niif-17-contratos-de-seguro\/","title":{"rendered":"NIIF 17: Contratos de Seguro"},"content":{"rendered":"<p class=\"wp-block-paragraph\">El Grupo Asesor Europeo de Informaci\u00f3n\nFinanciera (EFRAG) ha presentado un dictamen de aprobaci\u00f3n final sobre la NIIF\n17 &#8216;Contratos de seguro&#8217;, incluidas las enmiendas de junio de 2020 a la\nComisi\u00f3n Europea.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">El EFRAG eval\u00faa que \u201csobre una base de\nconsenso que, aparte del requisito de aplicar cohortes anuales a contratos de\nmutuo acuerdo intergeneracional y de flujo de efectivo, todos los dem\u00e1s\nrequisitos de la NIIF 17, en general (i) cumplen las caracter\u00edsticas cualitativas\nde relevancia, confiabilidad , comparabilidad y comprensibilidad requeridas\npara respaldar las decisiones econ\u00f3micas y la evaluaci\u00f3n de la administraci\u00f3n,\nno plantean problemas con respecto a la contabilidad prudente y que no son\ncontrarias al principio de imagen fiel y fiel; y (ii) favorecen el bien p\u00fablico\neuropeo \u201d. <\/p>\n\n\n\n<p class=\"wp-block-paragraph\">El EFRAG no lleg\u00f3 a un consenso en relaci\u00f3n\ncon el requisito de aplicar cohortes anuales a los contratos emparejados de\nflujo de caja y mutualizados intergeneracionalmente. Siete miembros del Consejo\nde EFRAG creen que el requisito de cohortes anuales cumple con los criterios de\naprobaci\u00f3n.<\/p>","protected":false},"excerpt":{"rendered":"<p>El Grupo Asesor Europeo de Informaci\u00f3n Financiera (EFRAG) ha presentado un dictamen de aprobaci\u00f3n final sobre la NIIF 17 &#8216;Contratos de seguro&#8217;, incluidas las enmiendas de junio de 2020 a la Comisi\u00f3n Europea. El EFRAG eval\u00faa que \u201csobre una base de consenso que, aparte del requisito de aplicar cohortes anuales a contratos de mutuo acuerdo [&hellip;]<\/p>","protected":false},"author":1,"featured_media":1417,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_joinchat":[],"footnotes":""},"categories":[111],"tags":[138,27,139],"class_list":["post-1460","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-niif","tag-contrato","tag-niif","tag-seguro"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.7 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>NIIF 17: Contratos de Seguro - Ladersam Consultores<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.ladersam.com\/en\/niif-17-contratos-de-seguro\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"NIIF 17: Contratos de Seguro - Ladersam Consultores\" \/>\n<meta property=\"og:description\" content=\"El Grupo Asesor Europeo de Informaci\u00f3n Financiera (EFRAG) ha presentado un dictamen de aprobaci\u00f3n final sobre la NIIF 17 &#8216;Contratos de seguro&#8217;, incluidas las enmiendas de junio de 2020 a la Comisi\u00f3n Europea. 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