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SFPS – Apdrošināšana

SFPS – Apdrošināšana

KPMG izpratne par izmaiņām grāmatvedības uzskaites praksē apdrošinātājiem.

KPMG izpratne par izmaiņām grāmatvedības uzskaites praksē apdrošinātājiem.

Considerable accounting changes for insurers on the way

The IASB’s insurance contracts project aims to increase transparency and to reduce diversity in the accounting for insurance contracts. With a final standard expected in 2016, the probable effective date is at least 1 January 2020. 

The magnitude of evolving insurance accounting change should not be underestimated, particularly when considering the impact of the new financial instruments and revenue standards. If insurers start planning now, the wave of change could open up opportunities for synergies.

Our materials will help you understand the evolving proposals and assess the potential impact on your company. Look out for further updates.

 

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New insurance contracts standard – It’s time to engage

Accounting for insurance contracts is changing. It’s time to prepare for the impacts on your business.

 
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Viewpoint: Level of aggregation under IFRS 4 Phase 2 insurance contracts

Although the concept of ‘level of aggregation’ may seem somewhat technical and esoteric, it is one of the key drivers of profit recognition in the new model under IFRS 4 Phase 2 insurance contracts.

 
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KPMG IFRS Insurance topic image: crowd crossing a street carrying open umbrellas

IFRS Newsletter: Insurance

Issue 54 – IFRS 4 amendments set for balloting

 
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IFRS 9 for insurers

The new financial instruments standard is part of a sea-change in reporting for insurers.

 
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IFRS Newsletters

Our IFRS newsletters provide regular updates on IFRS matters.

 
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