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Finanzas de Seguros en El Salvador

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Finanzas de Seguros en El Salvador

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About this activity

Gestión de estados financieros de aseguradoras salvadoreñas

Created by

MADELYN DAYANA BENAVIDEZ GARCIA
MADELYN DAYANA BENAVIDEZ GARCIA
El Salvador

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Finanzas de Seguros en El Salvador
 

Finanzas de Seguros en El SalvadorOnline version

Gestión de estados financieros de aseguradoras salvadoreñas

by MADELYN DAYANA BENAVIDEZ GARCIA
1

Las aseguradoras en El Salvador deben presentar estados financieros con notas que expliquen reservas técnicas.

2

Las NIIF adoptadas por El Salvador guían la elaboración de estados financieros de entidades de seguros.

3

Los estados financieros de aseguradoras incluyen un estado de situación financiera, un estado de resultados y notas explicativas.

4

Las primas brutas siempre se reconocen como ingresos al cobrarlas, sin considerar devengado.

5

No existen notas a los estados financieros para aseguradoras en El Salvador.

6

El reconocimiento de primas no devengadas se registra como pasivo en los estados financieros de las aseguradoras.

7

El balance de apertura no necesita reconciliarse con balances anteriores.

8

En El Salvador, las aseguradoras pueden omitir la revelación de políticas contables si la información es confidencial.

9

IFRS 17 no se aplica en El Salvador.

10

Las reservas por siniestros ocurridos y no reportados (IBNR) son relevantes para las aseguradoras salvadoreñas.

 
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