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Implementación de la NIIF 17: Una guÃa práctica para contables y actuarios
Paperback
AccountingBusiness GeneralTest Prep
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ISBN10: 3033118615
ISBN13: 9783033118614
Publisher: Refinsol Gmbh
Published: May 2 2026
Pages: 230
Weight: 1.02
Height: 0.48 Width: 8.00 Depth: 10.00
Language: Spanish
ISBN13: 9783033118614
Publisher: Refinsol Gmbh
Published: May 2 2026
Pages: 230
Weight: 1.02
Height: 0.48 Width: 8.00 Depth: 10.00
Language: Spanish
La NIIF 17 representa la reforma más exhaustiva de la contabilidad de contratos de seguro en una generación, hoy de cumplimiento obligatorio en más de 140 jurisdicciones en todo el mundo. Modifica de forma fundamental cómo las aseguradoras miden sus pasivos, reconocen el beneficio y presentan el rendimiento financiero en entidades de vida, no vida y reaseguro.
A pesar de que la norma está en vigor, la calidad de la implementación varÃa considerablemente en el sector. Muchas organizaciones han alcanzado el cumplimiento técnico dejando sin resolver áreas de juicio significativas. Otras están revisando supuestos incorporados durante la implementación inicial que ahora requieren revisión bajo escrutinio regulatorio o de auditorÃa.
Implementación de la NIIF 17: Una guÃa práctica para la implementación contable y actuarial, de Sunil Kansal y Michael Winkler, aborda las dimensiones contable y actuarial de la NIIF 17 en un único volumen de referencia. Este enfoque refleja cómo debe implementarse la norma en la práctica, donde ninguna de las dos disciplinas opera de forma aislada.
Aplicación de los modelos de medición a contratos de seguro reales
El reto central de la NIIF 17 no es comprender los modelos de medición en abstracto, sino aplicar correctamente el Modelo General de Medición (GMM por sus siglas en Inglés)), el Enfoque de Asignación (PAA) de la Prima y el Enfoque de Comisión Variable (VFA) a la amplia variedad de contratos de seguro que se encuentran en la práctica. Este libro trabaja esa aplicación en detalle, cubriendo seguros de vida temporales, vida entera, dotal, unit-linked, rentas vitalicias, daños y responsabilidad civil, seguro de crédito, tratados de reaseguro y estructuras cautivas. Para cada tipo de contrato, el libro examina los criterios de selección del modelo, la determinación de los lÃmites, la identificación de los flujos de caja y los registros contables resultantes, señalando dónde se requiere juicio profesional y dónde la práctica del sector aún no está consolidada.
El libro analiza en profundidad los siguientes aspectos fundamentales
Este libro está escrito para cualquier persona que trabaje dentro del sector asegurador y necesite una comprensión rigurosa y práctica de la NIIF 17, ya sea en funciones contables, actuariales, de riesgos, auditorÃa, regulación o inversión. Es igualmente relevante para profesionales ajenos al sector asegurador que requieran un conocimiento sólido de la norma y sus implicaciones, incluyendo analistas, consultores, académicos y estudiantes que se aproximan al tema por primera vez. No se presupone conocimiento previo de la NIIF 17, aunque la familiaridad con los principios generales de información financiera facilitará la lectura.
Sunil Kansal y Michael Winkler aportan una amplia experiencia en implementación de la NIIF 17 en mercados aseguradores internacionales, combinando conocimiento técnico contable con práctica actuarial. English version: Navigating IFRS 17 - A Practical Guide to Accounting and Actuarial Implementation; ISBN: 978-3-96329- 524-9; ASIN: B0F9BYD917
Implementación de la NIIF 17: Una guÃa práctica para la implementación contable y actuarial, de Sunil Kansal y Michael Winkler, aborda las dimensiones contable y actuarial de la NIIF 17 en un único volumen de referencia. Este enfoque refleja cómo debe implementarse la norma en la práctica, donde ninguna de las dos disciplinas opera de forma aislada.
Aplicación de los modelos de medición a contratos de seguro reales
El reto central de la NIIF 17 no es comprender los modelos de medición en abstracto, sino aplicar correctamente el Modelo General de Medición (GMM por sus siglas en Inglés)), el Enfoque de Asignación (PAA) de la Prima y el Enfoque de Comisión Variable (VFA) a la amplia variedad de contratos de seguro que se encuentran en la práctica. Este libro trabaja esa aplicación en detalle, cubriendo seguros de vida temporales, vida entera, dotal, unit-linked, rentas vitalicias, daños y responsabilidad civil, seguro de crédito, tratados de reaseguro y estructuras cautivas. Para cada tipo de contrato, el libro examina los criterios de selección del modelo, la determinación de los lÃmites, la identificación de los flujos de caja y los registros contables resultantes, señalando dónde se requiere juicio profesional y dónde la práctica del sector aún no está consolidada.
El libro analiza en profundidad los siguientes aspectos fundamentales
- Selección y alcance del modelo de medición
- LÃmites contractuales y agrupación
- Flujos de caja de cumplimiento
- Tasas de descuento
- Ajuste por riesgo
- Margen de Servicio Contractual
- Contratos de reaseguro mantenidos
- Enfoques de transición
- Presentación y revelación
- Interacción con Solvencia II
Este libro está escrito para cualquier persona que trabaje dentro del sector asegurador y necesite una comprensión rigurosa y práctica de la NIIF 17, ya sea en funciones contables, actuariales, de riesgos, auditorÃa, regulación o inversión. Es igualmente relevante para profesionales ajenos al sector asegurador que requieran un conocimiento sólido de la norma y sus implicaciones, incluyendo analistas, consultores, académicos y estudiantes que se aproximan al tema por primera vez. No se presupone conocimiento previo de la NIIF 17, aunque la familiaridad con los principios generales de información financiera facilitará la lectura.
Sunil Kansal y Michael Winkler aportan una amplia experiencia en implementación de la NIIF 17 en mercados aseguradores internacionales, combinando conocimiento técnico contable con práctica actuarial. English version: Navigating IFRS 17 - A Practical Guide to Accounting and Actuarial Implementation; ISBN: 978-3-96329- 524-9; ASIN: B0F9BYD917
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