Publicación: Análisis de los efectos contables que tendrá la modificación de la NIIF 17 sobre contratos de seguros en la Aseguradora Solidaria de Colombia
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IFRS are an instrument for the implementation of accounting in the different environments of the economy, it is designed to indicate the parameters to be met according to the needs of each company, therefore, in this document all the information related to IFRS 17 of the insurance contracts focused on the modification presented this year for it will be presented. The functionality of IFRS is established in the accounting information and how the modifications of this may incur variations that affect the methodology on which the information of the companies is prepared, presented and disclosed, that is why the pertinent study will be carried out on the changes that will occur in the information of the Solidarity Insurer of Colombia. According to this study, the conclusions of this study will be presented, in which it will be determined what are the accounting effects in the financial information of the Solidarity Insurer in order to determine if they are beneficial to the entity or if they will affect and present negative effects.