{"id":3634,"date":"2023-05-19T08:08:59","date_gmt":"2023-05-19T08:08:59","guid":{"rendered":"https:\/\/www.costanzoeassociati.it\/?p=3634"},"modified":"2023-05-19T08:09:00","modified_gmt":"2023-05-19T08:09:00","slug":"ifrs-17-2","status":"publish","type":"post","link":"https:\/\/www.costanzoeassociati.it\/en\/glossario-economia-finanza\/ifrs-17-2\/","title":{"rendered":"IFRS 17"},"content":{"rendered":"<p>il nuovo principio contabile internazionale per la contabilizzazione dei contratti assicurativi. La novit\u00e0 principale di questo standard \u00e8 quella di porre una modifica netta al metodo di valutazione dei profitti, passando dall\u2019ottica \u201ceconomica\u201d del precedente principio ad una pi\u00f9 \u201cpatrimoniale\u201d, valutando gli utili rilasciati a conto economico nell\u2019anno come quota del valore attuale degli utili che un gruppo di contratti omogeneo generer\u00e0 nel tempo.<\/p>\n<div class=\"pdfprnt-buttons pdfprnt-buttons-post pdfprnt-bottom-left\"><a href=\"https:\/\/www.costanzoeassociati.it\/en\/wp-json\/wp\/v2\/posts\/3634?print=pdf\" class=\"pdfprnt-button pdfprnt-button-pdf\" target=\"_blank\" ><img decoding=\"async\" src=\"https:\/\/www.costanzoeassociati.it\/wp-content\/plugins\/pdf-print\/images\/pdf.png\" alt=\"image_pdf\" title=\"Download PDF\" \/><\/a><\/div>","protected":false},"excerpt":{"rendered":"<p>il nuovo principio contabile internazionale per la contabilizzazione dei contratti assicurativi. La novit\u00e0 principale di questo standard \u00e8 quella di porre una modifica netta al metodo di valutazione dei profitti, passando dall\u2019ottica \u201ceconomica\u201d del precedente principio ad una pi\u00f9 \u201cpatrimoniale\u201d, valutando gli utili rilasciati a conto economico nell\u2019anno come quota del valore attuale degli utili [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[115],"tags":[],"class_list":["post-3634","post","type-post","status-publish","format-standard","hentry","category-glossario-economia-finanza"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.9 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>IFRS 17 - Costanzo e Associati<\/title>\n<meta name=\"description\" content=\"Scopri il nuovo principio contabile IFRS17, sul nostro glossario di economia e finanza potrai trovare tutte le definizioni utili!\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.costanzoeassociati.it\/en\/glossario-economia-finanza\/ifrs-17-2\/\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"IFRS 17 - 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