Analiza učinkov uvedbe standarda MSRP 17 na izkaz finančnega položaja premoženjske zavarovalnice : magistrsko delo

Valant, Maruša (author), Košir, Tomaž (mentor)

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.

• Language: Slovenian
• Keywords: 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.
• Work type: Master's thesis/paper
• Organization: FMF - Faculty of Mathematics and Physics
• Year: 2019
• PID: 20.500.12556/RUL-107384
• UDC: 519.2
• COBISS.SI-ID: 18610521
• Publication date in RUL: 08.04.2019

Secondary language

• Language: English
• Title: Effect analysis of IFRS 17 on financial reporting for non-life insurance company

Abstract

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.

• Keywords: 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.