{"id":7740,"date":"2022-12-15T12:14:42","date_gmt":"2022-12-15T10:14:42","guid":{"rendered":"https:\/\/ceccarneamt.ro\/ro\/?p=7740"},"modified":"2022-12-15T12:14:44","modified_gmt":"2022-12-15T10:14:44","slug":"standardul-international-privind-contractele-de-asigurare-revizuit-ifrs-17-disponibil-acum-si-in-limba-romana","status":"publish","type":"post","link":"https:\/\/ceccarneamt.ro\/ro\/standardul-international-privind-contractele-de-asigurare-revizuit-ifrs-17-disponibil-acum-si-in-limba-romana\/","title":{"rendered":"Standardul interna\u021bional privind contractele de asigurare revizuit, IFRS 17, disponibil acum \u0219i \u00een limba rom\u00e2n\u0103"},"content":{"rendered":"\n<p><span class=\"stk-highlight\">Ca parte a activit\u0103\u021bii Corpului Exper\u021bilor Contabili \u0219i Contabililor Autoriza\u021bi din Rom\u00e2nia de a facilita accesul membrilor la materialele de specialitate relevante elaborate de organismele interna\u021bionale, v\u0103 punem la dispozi\u021bie singura traducere autorizat\u0103 \u00een limba rom\u00e2n\u0103 a standardului\u00a0<\/span><a href=\"https:\/\/librarie.ceccar.ro\/standarde-profesionale\/40-ifrs-17-contracte-de-asigurare.html\" target=\"_blank\" rel=\"noreferrer noopener\">IFRS 17\u00a0<em>Contracte de asigurare<\/em>\u00a0revizuit<\/a><span class=\"stk-highlight\">, emis \u00een 2021 de Funda\u021bia IFRS.<\/span><\/p>\n<p><a href=\"https:\/\/librarie.ceccar.ro\/standarde-profesionale\/40-ifrs-17-contracte-de-asigurare.html\" target=\"_blank\" rel=\"noreferrer noopener\">IFRS 17\u00a0<em>Contracte de asigurare<\/em><\/a>\u00a0<span class=\"stk-highlight\">a fost elaborat de Consiliul pentru Standarde Interna\u021bionale de Contabilitate pentru a \u00eenlocui standardul interimar IFRS 4 \u0219i a ajuta investitorii \u0219i alte persoane s\u0103 \u00een\u021beleag\u0103 mai bine expunerea la risc, profitabilitatea \u0219i pozi\u021biile financiare ale asigur\u0103torilor.<\/span><\/p>\n<p><span class=\"stk-highlight\">Standardul stabile\u0219te principiile pentru recunoa\u0219terea, evaluarea, prezentarea \u0219i descrierea\u00a0<em>contractelor de asigurare\u00a0<\/em>care intr\u0103 sub inciden\u021ba standardului. Obiectivul IFRS 17 este de a asigura c\u0103 o entitate furnizeaz\u0103 informa\u021bii relevante care reprezint\u0103 exact contractele respective. Pe baza acestor informa\u021bii, utilizatorii situa\u021biilor financiare pot evalua efectul pe care contractele de asigurare \u00eel au asupra pozi\u021biei financiare, a performan\u021bei financiare \u0219i a fluxurilor de trezorerie ale unei entit\u0103\u021bi.<\/span><\/p>\n<p><span class=\"stk-highlight\">Standardul revizuit<\/span>\u00a0<a href=\"https:\/\/librarie.ceccar.ro\/standarde-profesionale\/40-ifrs-17-contracte-de-asigurare.html\" target=\"_blank\" rel=\"noreferrer noopener\">IFRS 17 Contracte de asigurare<\/a>\u00a0<span class=\"stk-highlight\">se aplic\u0103 pentru perioadele de raportare anuale care \u00eencep la 1 ianuarie 2023 sau ulterior acestei date. Se permite aplicarea anticipat\u0103 a acestuia pentru entit\u0103\u021bile care aplic\u0103 IFRS 9\u00a0<em>Instrumente financiare<\/em>\u00a0la data aplic\u0103rii ini\u021biale a IFRS 17 sau anterior acestei date.<\/span><\/p>\n<p><span class=\"stk-highlight\">Publica\u021bia este disponibil\u0103 \u00een format electronic \u0219i poate fi achizi\u021bionat\u0103 de pe<\/span>\u00a0<a href=\"https:\/\/librarie.ceccar.ro\/standarde-profesionale\/40-ifrs-17-contracte-de-asigurare.html\" target=\"_blank\" rel=\"noreferrer noopener\">libr\u0103ria CECCAR<\/a><span class=\"stk-highlight\">. Plata se realizeaz\u0103 exclusiv prin transfer bancar.<\/span><\/p>\n\n\n","protected":false},"excerpt":{"rendered":"<p>Ca parte a activit\u0103\u021bii Corpului Exper\u021bilor Contabili \u0219i Contabililor Autoriza\u021bi din Rom\u00e2nia de a facilita accesul membrilor la materialele de specialitate relevante elaborate de organismele interna\u021bionale, v\u0103 punem la dispozi\u021bie singura traducere autorizat\u0103 \u00een limba [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":7741,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13,15],"tags":[],"class_list":["post-7740","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-articole-ceccar","category-articole-interne"],"brizy_media":[],"_links":{"self":[{"href":"https:\/\/ceccarneamt.ro\/ro\/wp-json\/wp\/v2\/posts\/7740","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ceccarneamt.ro\/ro\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ceccarneamt.ro\/ro\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ceccarneamt.ro\/ro\/wp-json\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/ceccarneamt.ro\/ro\/wp-json\/wp\/v2\/comments?post=7740"}],"version-history":[{"count":1,"href":"https:\/\/ceccarneamt.ro\/ro\/wp-json\/wp\/v2\/posts\/7740\/revisions"}],"predecessor-version":[{"id":7742,"href":"https:\/\/ceccarneamt.ro\/ro\/wp-json\/wp\/v2\/posts\/7740\/revisions\/7742"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ceccarneamt.ro\/ro\/wp-json\/wp\/v2\/media\/7741"}],"wp:attachment":[{"href":"https:\/\/ceccarneamt.ro\/ro\/wp-json\/wp\/v2\/media?parent=7740"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ceccarneamt.ro\/ro\/wp-json\/wp\/v2\/categories?post=7740"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ceccarneamt.ro\/ro\/wp-json\/wp\/v2\/tags?post=7740"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}