Features of application of provisions of IFRS 17” Insurance contracts”
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2024-03-24 18:14
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LAPIŢKAIA, Ludmila. Features of application of provisions of IFRS 17” Insurance contracts”. In: Development through research and innovation : - 2020, Ed. 1, 28 august 2020, Chişinău. Chişinău: ASEM, 2020, Ediția 1, pp. 118-121. ISBN 978-9975-155-03-8.
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Development through research and innovation
Ediția 1, 2020
Conferința "Development through research and innovation"
1, Chişinău, Moldova, 28 august 2020

Features of application of provisions of IFRS 17” Insurance contracts”

JEL: M41

Pag. 118-121

Lapiţkaia Ludmila
 
Academy of Economic Studies of Moldova
 
Disponibil în IBN: 12 octombrie 2021


Rezumat

The necessity of implementing of IFRS 17 "Insurance contracts" 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).

Cuvinte-cheie
annuities, derivatives, insurance contracts, financial instrument