Publication: Los nuevos retos de IFRS17 Modelos actuariales, adaptación e implicaciones
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2019
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Abstract
Ante la nueva normativa IFRS 17 resulta imprescindible formarse para empezar a entender los nuevos cambios e impactos que tendrá en la práctica actual de la contabilidad de seguros. IFRS 17 será el mayor reto para el Sector asegurador y reasegurador, ya que no será un simple cambio contable, sino que impactará realmente en las operaciones de las compañías. La normativa actual, IFRS 4, permite como opción la aplicación de las políticas contables locales, evitando que existan impactos significativos en el proceso de adopción a las IFRS. A partir de ahora, con IFRS 17, las compañías tendrán el desafío de implementar un solo estándar contable para la medición de sus reservas, lo cual impactará directamente en los resultados, presentación y revelaciones financieras, así como también en la organización, en sus procesos, controles y sistemas. Con el presente trabajo se pretende analizar la nueva normativa IFRS 17, tratando que el lector adquiera los conocimientos suficientes para entender los nuevos cambios y el impacto que tendrán en la práctica actual de contabilidad de seguros.
In view of the new IFRS 17 regulation, it is essential to be prepared and to understand the new changes and impacts that it will have in the current practice of insurance accounting. IFRS 17 will probably be the greatest challenge for the Insurance and Reinsurance Sector since it will not be a simple accounting change, but a real impact on companies’ operations. The current regulation, IFRS 4, allows the application of local accounting policies as an option, avoiding the significant impacts that the process of IFRS adoption can really imply. From now on, with the application of IFRS 17, companies will have the challenge of implementing a single accounting standard for the assessment of their reserves, which will have a direct impact on the results, their presentation and the financial reports, as well as the companies’ arrangements of their processes, controls and systems. The purpose of this paper is to analyze the new IFRS 17 regulation, allowing the reader to acquire enough knowledge to understand the new changes and the impact that it will have on the current practice of insurance accounting.
In view of the new IFRS 17 regulation, it is essential to be prepared and to understand the new changes and impacts that it will have in the current practice of insurance accounting. IFRS 17 will probably be the greatest challenge for the Insurance and Reinsurance Sector since it will not be a simple accounting change, but a real impact on companies’ operations. The current regulation, IFRS 4, allows the application of local accounting policies as an option, avoiding the significant impacts that the process of IFRS adoption can really imply. From now on, with the application of IFRS 17, companies will have the challenge of implementing a single accounting standard for the assessment of their reserves, which will have a direct impact on the results, their presentation and the financial reports, as well as the companies’ arrangements of their processes, controls and systems. The purpose of this paper is to analyze the new IFRS 17 regulation, allowing the reader to acquire enough knowledge to understand the new changes and the impact that it will have on the current practice of insurance accounting.