Utjecaj nove regulative Ugovora o osiguranju i Solventnosti II na financijsko izvještavanje osiguravajućih društava

master's thesis

• Title (english): The impact of the new regulative Insurance contracts and Solvency II on financial reporting of insurance companies
• Author: Valentina Ivanjko
• Mentor: Sanja Broz Tominac (mentor)
• Committee member: Vesna Vašiček (predsjednik povjerenstva)
• Committee member: Ivana Dražić Lutilsky (član povjerenstva)
• Granter: University of Zagreb; Faculty of Economics and Business; Zagreb
• Defense date and country: 2019-09-25, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Accounting

Abstract

Najveći utjecaj na poslovanje i financijsko izvještavanje osiguravajućih društava osim državnih zakonodavnih okvira imaju regulative Solventnost II i uskoro na snazi novi MSFI 17 Ugovori o osiguranju. Solventnost II postavlja dva važna kapitalna zahtjeva, minimalni potrebni kapital i potrebni solventni kapital ispod kojih društvo za osiguranje ne može sigurno poslovati te sastavljanje redovitog nadzornog izvješća i izvješća o solventnosti i financijskom stanju. MSFI 17 Ugovori o osiguranju postavlja detaljnu kategorizaciju te metode i postupke priznavanja i mjerenja ugovora o osiguranju te prikazivanje prihoda, rashoda te samog financijskog rezultata. Ovaj rad prikazat će glavna obilježja i zahtjeve izvještavanja pojedine navedene regulative.

Abstract (english)

The biggest impact on the business and financial reporting of insurance companies, except national legislative frameworks, have regulatives Solvency II and soon effective the new IFRS 17 Insurance contracts. Solvency II sets two important capital requirements, the minimal capital requirement and solvency capital requirement, below which the insurance cannot conduct safe business and requires from insurance companies to compose regular supervisory report and solvency and financial condition report. IFRS 17 Insurance contracts sets detailed categorization, methods and procedures of recognition and measurement of insurance contracts, together with presentation of revenue, expenses and the financial profit itself. This thesis will show the main features and financial reporting requirements of regulatives mentioned above.

• Keywords: Društvo za osiguranje; Solventnost II; MSFI 17; ugovor o osiguranju; adekvatnost kapitala; financijsko izvještavanje
• Keywords (english): Insurance company; Solvency II; IFRS 17; insurance contract; capital adequacy; financial reporting
• Language: croatian
• URN:NBN: urn:nbn:hr:148:578435
• Study programme: Title: Business Economics; Study programme type: university; Study level: graduate; Academic / professional title: magistar/magistra ekonomije (magistar/magistra ekonomije)
• Type of resource: Text
• File origin: Born digital
• Access conditions: Access restricted to students and staff of home institution
• Created on: 2019-09-26 18:09:27