{"version":"1.0","provider_name":"Deklarat","provider_url":"https:\/\/deklarat.eu\/en","author_name":"LILIA.CHIPER","author_url":"https:\/\/deklarat.eu\/en\/author\/lilia-chiper\/","title":"IFRS pe \u00een\u021belesul tuturor \u2014 Nr. 17: IFRS 17 - Deklarat","type":"rich","width":600,"height":338,"html":"<blockquote class=\"wp-embedded-content\" data-secret=\"lM0ufJQAoE\"><a href=\"https:\/\/deklarat.eu\/en\/ifrs-pe-intelesul-tuturor-nr-17-ifrs-17\/\">IFRS in Practice \u2014 #17: IFRS 17<\/a><\/blockquote><iframe sandbox=\"allow-scripts\" security=\"restricted\" src=\"https:\/\/deklarat.eu\/en\/ifrs-pe-intelesul-tuturor-nr-17-ifrs-17\/embed\/#?secret=lM0ufJQAoE\" width=\"600\" height=\"338\" title=\"&#8220;IFRS pe \u00een\u021belesul tuturor \u2014 Nr. 17: IFRS 17&#8221; &#8212; Deklarat\" data-secret=\"lM0ufJQAoE\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\" class=\"wp-embedded-content\"><\/iframe><script>\n\/*! This file is auto-generated *\/\n!function(d,l){\"use strict\";l.querySelector&&d.addEventListener&&\"undefined\"!=typeof URL&&(d.wp=d.wp||{},d.wp.receiveEmbedMessage||(d.wp.receiveEmbedMessage=function(e){var t=e.data;if((t||t.secret||t.message||t.value)&&!\/[^a-zA-Z0-9]\/.test(t.secret)){for(var s,r,n,a=l.querySelectorAll('iframe[data-secret=\"'+t.secret+'\"]'),o=l.querySelectorAll('blockquote[data-secret=\"'+t.secret+'\"]'),c=new RegExp(\"^https?:$\",\"i\"),i=0;i<o.length;i++)o[i].style.display=\"none\";for(i=0;i<a.length;i++)s=a[i],e.source===s.contentWindow&&(s.removeAttribute(\"style\"),\"height\"===t.message?(1e3<(r=parseInt(t.value,10))?r=1e3:~~r<200&&(r=200),s.height=r):\"link\"===t.message&&(r=new URL(s.getAttribute(\"src\")),n=new URL(t.value),c.test(n.protocol))&&n.host===r.host&&l.activeElement===s&&(d.top.location.href=t.value))}},d.addEventListener(\"message\",d.wp.receiveEmbedMessage,!1),l.addEventListener(\"DOMContentLoaded\",function(){for(var e,t,s=l.querySelectorAll(\"iframe.wp-embedded-content\"),r=0;r<s.length;r++)(t=(e=s[r]).getAttribute(\"data-secret\"))||(t=Math.random().toString(36).substring(2,12),e.src+=\"#?secret=\"+t,e.setAttribute(\"data-secret\",t)),e.contentWindow.postMessage({message:\"ready\",secret:t},\"*\")},!1)))}(window,document);\n\/\/# sourceURL=https:\/\/deklarat.eu\/wp-includes\/js\/wp-embed.min.js\n<\/script>","thumbnail_url":"https:\/\/deklarat.eu\/wp-content\/uploads\/2026\/09\/IFRS-4.png","thumbnail_width":500,"thumbnail_height":500,"description":"Contractele de asigurare pot genera fluxuri de numerar pentru zeci de ani. Cum evalu\u0103m ast\u0103zi aceste obliga\u021bii? IFRS 17 stabile\u0219te un model cuprinz\u0103tor pentru recunoa\u0219terea, evaluarea, prezentarea \u0219i divulgarea informa\u021biilor privind contractele de asigurare. Evaluarea poate include: \u2022 estimarea fluxurilor viitoare de numerar;\u2022 valoarea \u00een timp a banilor \u0219i riscurile financiare;\u2022 ajustarea explicit\u0103 pentru riscul [&hellip;]"}