Utjecaj primjene MSFI 17 na financijsko izvještavanje osiguravajućih društava

master's thesis

• Title (english): Impact of the application of IFRS 17 on the financial reporting of insurance companies
• Author: Ema Rilović
• Mentor: Sanja Broz Tominac (mentor)
• Committee member: Sanja Broz Tominac (predsjednik povjerenstva)
• Committee member: Ivana Dražić Lutilsky (član povjerenstva)
• Committee member: Martina Dragija Kostić (član povjerenstva)
• Granter: University of Zagreb; Faculty of Economics and Business; (Department of Accounting); Zagreb
• Defense date and country: 2022-09-26, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Accounting

Abstract

Međunarodni standard financijskog izvještavanja 4 privremeni je standard objavljen 2004. godine. Tijekom godina, odnosno razvojem industrije osiguranja, pojavilo se nekoliko temeljnih problema koji upućuju da su određene odredbe MSFI-ja 4 zastarjele ili neučinkovite. S obzirom na značaj djelatnosti osiguranja, nastojalo se ispraviti te probleme i objaviti novi standard kojim bi se omogućilo jednostavnije, transparentnije i standardizirano određivanje ugovora o osiguranju. IASB 2017. godine objavljuje novi Međunarodni standard financijskog izvještavanja 17 – Ugovori o osiguranju, kojim se nastoje ispraviti neusklađenosti nastale primjenom MSFI-ja 4, odnosno osigurati transparentnost, standardiziranost i usporedivost financijskih izvještaja društava za osiguranje. Primjenom MSFI-ja 17 nastoji se provesti podjednaki tretman ugovora o osiguranju između samih društava te unutar grupe, kako bi se konsolidacija provela na standardiziran način. Također, cilj je uskladiti MSFI 17 sa ostalim standardima, prilagoditi procjene kako bi iste odražavale aktualne promjene na tržištu, ali i financijske učinke i rizike. Uvođenje novog standarda utjecat će na menadžment, upravu i zaposlenike, kao i na eksterne korisnike financijskih izvještaja, koji će na jasniji i transparentniji način moći pratiti i uspoređivati poslovanje društva.

Abstract (english)

International Financial Reporting Standard 4 is an interim standard published in 2004. Over the years, with the development of the insurance industry, several fundamental problems have emerged that indicate that certain provisions of IFRS 4 are outdated or ineffective. Given the importance of the insurance industry, efforts were made to correct these problems and publish a new standard that would enable a simpler, more transparent and standardized determination of insurance contracts. In 2017, the IASB publishes the new International Financial Reporting Standard 17 - Insurance Contracts, which seeks to correct inconsistencies caused by the application of IFRS 4, i.e. to ensure transparency, standardization and comparability of financial statements of insurance companies. The application of IFRS 17 seeks to implement equal treatment of insurance contracts between the companies themselves and within the group, in order to implement the consolidation in a standardized manner. Also, the goal is to harmonize IFRS 17 with other standards, adjust estimates to reflect current changes in the market, and also to reflect financial effects and risks. The introduction of the new standard will affect management, administration and employees, as well as external users of financial statements, who will be able to monitor and compare the company's operations in a clearer and more transparent way.

• Keywords: ugovor o osiguranju; MSFI 17; MSFI 4; osiguranje; društvo za osiguranje; financijski izvještaji; modeli mjerenja
• Keywords (english): insurance contract; IFRS 17; IFRS 4; insurance; insurance company; financial statements; measurement models
• Language: croatian
• URN:NBN: urn:nbn:hr:148:260709
• Study programme: Title: Business Economics; Study programme type: university; Study level: integrated undergraduate and 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: 2022-09-29 09:51:50