20.500.12556/RUL-107384 Analiza učinkov uvedbe standarda MSRP 17 na izkaz finančnega položaja premoženjske zavarovalnice magistrsko delo Effect analysis of IFRS 17 on financial reporting for non-life insurance company Zavarovalništvo je panoga, ki kupcu zavarovalne police v zameno za zavarovalno premijo obljubi povračilo škode v primeru, da pride do zavarovalnega primera v času obdobja kritja opredeljenega z zavarovalno pogodbo. Poročanje zavarovalnice o poslovnem izidu je pomembno iz naslova zagotavljanja likvidnosti zavarovalnice in omogočanja dostopa do informacij o uspehu poslovanja le te. Cilj mednarodnega standarda računovodskega poročanja za vrednotenje zavarovalnih pogodb je predvsem informiranost in konsistentnost. Ker ima trenutno veljavni prehodni Mednarodni standard računovodskega poročanja 4 - Zavarovalne pogodbe kar nekaj pomanjkljivosti, ki preprečujejo primerjavo finančnih izkazov zavarovalnic z drugimi panogami, med državami in znotraj države, bo s 1. 1. 2021 šel v veljavo nov Mednarodni standard računovodskega poročanja 17 - Zavarovalne pogodbe, ki bo te pomanjkljivosti odpravil oziroma izboljšal. Insurance companies are selling insurance contracts which promise the insured against the insurance premium that insurance company will cover the sum if an unpleasant event in time of insurance coverage in terms of policy happens to the insured. Purposes of financial reporting of insurance company are solvency reporting and providing information about the insurance company's performance. The aim of International Financial Reporting Standard for Insurance Constracts is to make reporting informative and consistent. Since currently valid interim International Financial Reporting Standard 4 - Insurance contracts is lacking industry, international comparability and also comparibility of companies inside the country, new International Finanacial Reporting Standard 17 - Insurance constracts that eliminates those weaknesses, will be effective from the 1st January 2021. Leto nastanka škod Mednarodni standard računovodskega poročanja-Zavarovalne pogodbe neživljensko zavarovanje obveznost za nastale škode obveznost za preostanek kritja prilagoditev za tveganje razvojno leto škodene rezervacije. Accident year International Financial Reporting standard-Insurance contracts Non-life insurance liability for incurred claims liability for remaining coverage risk adjustment development year claims reserves. true false false Slovenski jezik Angleški jezik Magistrsko delo/naloga 2019-04-08 09:23:58 2019-04-08 09:24:01 2024-05-30 12:13:51 0000-00-00 00:00:00 2019 0 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 519.2 95927 18610521 634.pdf 634.pdf 1 45CE7D1A85577100B5096F07150D172E ea48651cabca07acd3718135ea8e57f7f00b9d8ef35a68bb21787f86dbd3d20f 6b9da3eb-a1b6-11eb-a523-00155dcfd717 https://repozitorij.uni-lj.si/Dokument.php?lang=slv&id=118198 Fakulteta za matematiko in fiziko 0 0 0