A study on the expected impact of IFRS 17 on the transparency of financial statements of insurance companies
Mignolet, Félix
Promotor(s) : Schumesch, Patrice
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 |
Date of defense : | 22-Jun-2017/27-Jun-2017 |
Advisor(s) : | Schumesch, Patrice |
Committee's member(s) : | Capodici, Giuseppina
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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Thesis - IFRS 17 Insurance Contracts - Félix MIGNOLET.pdf
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Format: Adobe PDF
Description:
Size: 1.3 MB
Format: Adobe PDF
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