{"id":40090,"date":"2025-10-20T11:17:34","date_gmt":"2025-10-20T16:17:34","guid":{"rendered":"https:\/\/acl.com.ec\/?p=40090"},"modified":"2025-10-20T12:09:44","modified_gmt":"2025-10-20T17:09:44","slug":"niif-17-revoluciona-la-gestion-del-riesgo-en-asegurador","status":"publish","type":"post","link":"https:\/\/acl.com.ec\/en\/niif-17-revoluciona-la-gestion-del-riesgo-en-asegurador\/","title":{"rendered":"NIIF 17 revoluciona la gesti\u00f3n del riesgo en aseguradoras"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"40090\" class=\"elementor elementor-40090\" data-elementor-settings=\"{&quot;ha_cmc_init_switcher&quot;:&quot;no&quot;}\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-89ed7bc elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"89ed7bc\" data-element_type=\"section\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-9dba146\" data-id=\"9dba146\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-64957c1 elementor-widget elementor-widget-heading\" data-id=\"64957c1\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-medium\">NIIF 17 revoluciona la gesti\u00f3n del riesgo en aseguradoras<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-e21775e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e21775e\" data-element_type=\"section\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-09d6cf5\" data-id=\"09d6cf5\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-f45c883 elementor-widget__width-inherit elementor-widget elementor-widget-text-editor\" data-id=\"f45c883\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p class=\"p1\">La implementaci\u00f3n de la NIIF 17 marca un antes y un despu\u00e9s en la contabilidad de contratos de seguros a nivel global. M\u00e1s all\u00e1 de una obligaci\u00f3n normativa, representa una oportunidad estrat\u00e9gica para que las aseguradoras modernicen sus procesos, <a href=\"https:\/\/acl.com.ec\/en\/sri-intensifica-control-a-ganancias-por-venta-de-accion\/\">mejoren su rentabilidad y refuercen la confianza del mercado.<\/a><\/p><p class=\"p1\">Desde el 1 de enero de 2023, esta norma reemplaz\u00f3 a la NIIF 4 y trajo consigo un cambio profundo: <span class=\"s1\">la medici\u00f3n de los pasivos se basa ahora en el valor presente de flujos futuros, m\u00e1s un margen de servicio contractual<\/span>, lo que exige una contabilidad alineada con la realidad econ\u00f3mica de cada contrato. Esto implica un redise\u00f1o completo de los modelos actuariales, incorporando supuestos actualizados sobre morbilidad, mortalidad, tasas de cancelaci\u00f3n y otros factores de riesgo.<\/p><h5><b>El valor del an\u00e1lisis desagregado<\/b><\/h5><p class=\"p1\">Otro pilar de la NIIF 17 es la segmentaci\u00f3n detallada de carteras. Ya no basta con agrupar por l\u00edneas de negocio o tipos de producto: ahora es necesario <span class=\"s1\">identificar grupos de contratos con caracter\u00edsticas similares de riesgo y rentabilidad<\/span>, y reconocer p\u00e9rdidas desde el inicio, a trav\u00e9s del concepto de \u201ccontratos onerosos\u201d. Esto permite a las aseguradoras anticiparse y tomar decisiones informadas, m\u00e1s all\u00e1 de los tradicionales tri\u00e1ngulos de siniestros o reservas emp\u00edricas.<\/p><h5><b>Beneficios que trascienden el cumplimiento<\/b><\/h5><p class=\"p1\">Aunque la adopci\u00f3n de la NIIF 17 a\u00fan no es obligatoria en todos los pa\u00edses de Am\u00e9rica Latina, <span class=\"s1\">las aseguradoras que lideran su implementaci\u00f3n se colocan a la vanguardia en eficiencia, transparencia y gesti\u00f3n del riesgo<\/span>. Entre sus beneficios se destacan:<\/p><ul><li class=\"p1\">Mayor comparabilidad entre compa\u00f1\u00edas y mercados.<\/li><li class=\"p1\">Informaci\u00f3n m\u00e1s \u00fatil para inversionistas y reguladores.<\/li><li class=\"p1\">Capacidad para tomar decisiones estrat\u00e9gicas basadas en m\u00e1rgenes reales.<\/li><li class=\"p1\">Alineaci\u00f3n entre contabilidad, modelos actuariales y gesti\u00f3n interna.<\/li><\/ul><p class=\"p1\">Seg\u00fan la Asociaci\u00f3n Internacional de Supervisores de Seguros (IAIS), la NIIF 17 es clave para fortalecer la estabilidad financiera del sector y reducir los riesgos sist\u00e9micos, ya que promueve una gesti\u00f3n basada en datos actualizados y no en supuestos inerciales.<\/p><h5><b>Un cambio que exige preparaci\u00f3n<\/b><\/h5><p class=\"p1\">La transici\u00f3n a NIIF 17 no es solo t\u00e9cnica, sino tambi\u00e9n organizacional. Requiere coordinaci\u00f3n entre \u00e1reas contables, actuariales, tecnol\u00f3gicas y estrat\u00e9gicas. Las empresas deben invertir en sistemas, capacitaci\u00f3n y actualizaci\u00f3n de pol\u00edticas internas, as\u00ed como en el an\u00e1lisis de impacto en indicadores financieros clave.<\/p><p class=\"p4\"><span class=\"s3\">En este escenario, <\/span>contar con una asesor\u00eda especializada es clave para garantizar una implementaci\u00f3n efectiva y alineada con las mejores pr\u00e1cticas internacionales<span class=\"s3\">.<\/span><\/p><p><strong style=\"font-size: 16px;\">Fuente: <a href=\"https:\/\/acl.com.ec\/en\/nuestra-firma\/\">Audit &amp; co. latam aclsa auditores s.a.<\/a><\/strong><\/p><div class=\"x9f619 x1n2onr6 x1ja2u2z x78zum5 xdt5ytf x2lah0s x193iq5w x1cy8zhl xyamay9\">\u00a0<\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-1120100 elementor-section-boxed elementor-section-height-default 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data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-93245ab elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"93245ab\" data-element_type=\"section\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-f4056c6\" data-id=\"f4056c6\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-023d54c\" data-id=\"023d54c\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-9bd2a22 elementor-widget elementor-widget-text-editor\" data-id=\"9bd2a22\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>Advertencia.<\/strong> El bolet\u00edn de ACL Auditores y Consultores Latam no es ni podr\u00e1 ser utilizado como asesor\u00eda u opini\u00f3n legal, en vista de que se trata de un documento netamente informativo<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-064b73e\" data-id=\"064b73e\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>NIIF 17 revoluciona la gesti\u00f3n del riesgo en aseguradoras La implementaci\u00f3n de la NIIF 17 marca un antes y un despu\u00e9s en la contabilidad de contratos de seguros a nivel global. M\u00e1s all\u00e1 de una obligaci\u00f3n normativa, representa una oportunidad estrat\u00e9gica para que las aseguradoras modernicen sus procesos, mejoren su rentabilidad y refuercen la confianza [&hellip;]<\/p>","protected":false},"author":4,"featured_media":40091,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"image","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"_joinchat":[],"footnotes":""},"categories":[14,23,22,20],"tags":[],"class_list":["post-40090","post","type-post","status-publish","format-image","has-post-thumbnail","hentry","category-noticias-acl","category-contabilidad","category-economia-finanzas","category-tributario","post_format-post-format-image"],"_links":{"self":[{"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/posts\/40090","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/comments?post=40090"}],"version-history":[{"count":5,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/posts\/40090\/revisions"}],"predecessor-version":[{"id":40097,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/posts\/40090\/revisions\/40097"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/media\/40091"}],"wp:attachment":[{"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/media?parent=40090"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/categories?post=40090"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/tags?post=40090"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}