The Framework for Estimating the Discount Rate of Insurance Contracts based on the International Financial Reporting Standard No. 17
In May 2017, the International Accounting Standards Board (IASB) published International Financial Reporting Standard No. 17 (IFRS 17), titled Insurance Contracts. IFRS 17 establishes principles for the recognition, measurement, presentation, and disclosure of insurance contracts, reinsurance contra...
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| Main Authors: | , , , |
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| Format: | Article |
| Language: | fas |
| Published: |
Alzahra University
2025-03-01
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| Series: | پژوهشهای تجربی حسابداری |
| Subjects: | |
| Online Access: | https://jera.alzahra.ac.ir/article_7919_d41d8cd98f00b204e9800998ecf8427e.pdf |
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