Διερεύνηση και εφαρμογή του γενικού μοντέλου επιμέτρησης στο ΔΠΧΑ 17 για ασφαλιστήρια συμβόλαια
Assessment and application of the general measurement model under IFRS 17 to insurance contracts
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Abstract
This thesis investigates the application of the General Measurement Model (GMM) within the framework of IFRS 17 for insurance contracts. IFRS 17 is a new accounting standard that provides guidelines for the recognition, measurement, presentation, and disclosure of insurance contracts. The implementation of this standard has been mandatory since January 2023 and poses a significant challenge.
The objective of this thesis is to analyze the GMM and its application in IFRS 17, focusing on the calculation of Risk Adjustment (RA) and Present Value of Future Cash Flow (PVFCF) for insurance contracts.
The GMM will be introduced and studied, and its application to insurance contracts will be demonstrated through a case study. Overall, this thesis aims to provide a comprehensive analysis of the GMM in the context of IFRS 17 Insurance Contracts and offer valuable and practical insights to actuaries, accountants, and regulatory authorities regarding the assessment of the sustainability of insurance contracts and the implications of the new accounting standard on the financial results of insurance companies.
Postgraduate Studies Programme
Αναλογιστική Επιστήμη και Διαχείριση ΚινδύνωνDepartment
Σχολή Χρηματοοικονομικής και Στατιστικής. Τμήμα Στατιστικής και Ασφαλιστικής ΕπιστήμηςNumber of pages
127Language
GreekCollections
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Αναφορά Δημιουργού-Μη Εμπορική Χρήση-Όχι Παράγωγα Έργα 3.0 Ελλάδα
Αναφορά Δημιουργού-Μη Εμπορική Χρήση-Όχι Παράγωγα Έργα 3.0 Ελλάδα