ВЛИЯНИЕТО НА МСФО 17 ЗАСТРАХОВАТЕЛНИ ДОГОВОРИ ВЪРХУ ФИНАНСОВАТА ОТЧЕТНОСТ НА ЗАСТРАХОВАТЕЛИТЕ.
In: IDES, 2021-07-01, Heft 3, S. 1-18
academicJournal
Zugriff:
The article presents the significant changes that will occur in the main components of the financial statements of companies that issue insurance contracts as a result of the adoption and application of IFRS 17 Insurance Contracts. The main changes in the Statement of Profit or Loss and the Statement of Financial Position, based on the presentation and disclosure requirements in the new insurance standard. Possible approaches for initial adoption application of the standard are presented as well. [ABSTRACT FROM AUTHOR]
Titel: |
ВЛИЯНИЕТО НА МСФО 17 ЗАСТРАХОВАТЕЛНИ ДОГОВОРИ ВЪРХУ ФИНАНСОВАТА ОТЧЕТНОСТ НА ЗАСТРАХОВАТЕЛИТЕ.
|
---|---|
Autor/in / Beteiligte Person: | Стоянов, Георги |
Zeitschrift: | IDES, 2021-07-01, Heft 3, S. 1-18 |
Veröffentlichung: | 2021 |
Medientyp: | academicJournal |
ISSN: | 1314-8990 (print) |
Sonstiges: |
|