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A study on the expected impact of IFRS 17 on the transparency of financial statements of insurance companies

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Mignolet, Félix ULiège
Promotor(s) : Schumesch, Patrice ULiège
Date of defense : 22-Jun-2017/27-Jun-2017 • Permalink : http://hdl.handle.net/2268.2/2782
Details
Title : A study on the expected impact of IFRS 17 on the transparency of financial statements of insurance companies
Translated title : [fr] Une étude de l'impact d'IFRS 17 en fonction de la transparence des états financiers des sociétés d'assurance.
Author : Mignolet, Félix ULiège
Date of defense  : 22-Jun-2017/27-Jun-2017
Advisor(s) : Schumesch, Patrice ULiège
Committee's member(s) : Capodici, Giuseppina ULiège
Dalimier, Pierre-Yves 
Language : English
Number of pages : 69
Keywords : [en] IFRS 17
[en] IFRS 4
[en] Insurance contracts
[en] transparency
[en] comparability
Discipline(s) : Business & economic sciences > Accounting & auditing
Institution(s) : Université de Liège, Liège, Belgique
Degree: Master en sciences de gestion, à finalité spécialisée en Financial Analysis and Audit
Faculty: Master thesis of the HEC-Ecole de gestion de l'Université de Liège

Abstract

[fr] According to the IFRS foundation; "IFRS 4 does not provide transparent information about the effect of insurance contracts on Financial Statements".The objective of this thesis is to evaluate to what extent the new IFRS 17 standard will provide clearer/more transparent information to the stakeholders (analysts, investors, management, etc.). Analysis carried out by on research, practical cas studies and interviews with insurance professionals and other relevant stakeholders.


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Access Thesis - IFRS 17 Insurance Contracts - Félix MIGNOLET.pdf
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Author

  • Mignolet, Félix ULiège Université de Liège > Master sc. gest., à fin.

Promotor(s)

Committee's member(s)

  • Capodici, Giuseppina ULiège Université de Liège - ULg > HEC Liège : UER > UER Finance et Droit
    ORBi View his publications on ORBi
  • Dalimier, Pierre-Yves Sirius Group
  • Total number of views 367
  • Total number of downloads 1807










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