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Features of application of provisions of IFRS 17 “Insurance Contracts”

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cris.sourceIdoai:irek.ase.md:1234567890/767
dc.creatorLapițkaia, Liudmila
dc.date2020-10-20T11:05:05Z
dc.date2020-10-20T11:05:05Z
dc.date2018-09
dc.date.accessioned2023-11-13T20:55:06Z
dc.date.available2023-11-13T20:55:06Z
dc.descriptionLAPIŢKAIA, Ludmila. Features of application of provisions of IFRS 17 “Insurance Contracts”. In: Competitivitatea şi inovarea în economia cunoaşterii [online]: materiale/teze: conf. şt. intern., 28-29 sept. 2018. Chişinău: ASEM, 2018, pp. 7-10. E-ISBN 978-9975-75-934-2.
dc.descriptionThe necessity of implementing of IFRS 17 arose primarily because investors faced difficulties in analyzing the financial statements of insurance companies of different jurisdictions, in terms of the incompatibility of information presented in the financial statements of various countries. 17 IFRS "Insurance contracts" defines an insurance contract is a contract under which the holder transfers a significant insurance risk to the Issuer, who promises to compensate in case of insured event the contract holder. However, there are a number of questions as to whether some contracts involving payments fall under the definition of insurance contracts. For example: this applies to annuities and derivatives. As for annuities, a number of them fall under the definition of the insurance contract. For example: those who transfer a significant part of the insurance risk and have an obligation to pay a fixed amount to the contract holder for a certain period of time (retirement insurance contract). JEL: M41
dc.formatapplication/pdf
dc.identifier978-9975-75-934-2
dc.identifier${dspace.ui.url}/handle/1234567890/767
dc.identifierhttp://irek.ase.md:80/xmlui/handle/1234567890/767
dc.identifier.urihttps://cris.ase.md/handle/123456789/4971
dc.languageen
dc.publisherASEM
dc.subjectannuities
dc.subjectderivatives
dc.subjectinsurance contracts
dc.subjectfinancial instrument
dc.titleFeatures of application of provisions of IFRS 17 “Insurance Contracts”
dc.typeArticle
dspace.entity.typePublication
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