Master Thesis Online
The implement of IFRS 17 by smaller insurance companies preparers' perspectives
Walhin, Laura 
Promotor(s) :
Schumesch, Patrice
Date of defense : 5-Sep-2018/11-Sep-2018 • Permalink : http://hdl.handle.net/2268.2/6020
Details
| Title : | The implement of IFRS 17 by smaller insurance companies preparers' perspectives |
| Translated title : | [fr] L'implémentation de IFRS 17 dans les petites entreprises d'assurance: Point de vue des prépareurs |
| Author : | Walhin, Laura
|
| Date of defense : | 5-Sep-2018/11-Sep-2018 |
| Advisor(s) : | Schumesch, Patrice
|
| Committee's member(s) : | Boniver, Fabien
Thiry, Bernard
|
| Language : | English |
| Number of pages : | 82 |
| Keywords : | [en] IFRS 17 [en] Insurance [en] IFRS |
| Discipline(s) : | Business & economic sciences > Accounting & auditing |
| Target public : | Researchers Professionals of domain Student Other |
| 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
[en] IFRS 17 is the new Standard for insurance contracts. It was published on the 18th of May 2017 and will replace IFRS 4 Insurance Contracts as from its effective date, the 1st of January 2021. IFRS 4 was only an interim Standard. However, the IASB took about ten years to publish the new IFRS 17. The underlying reason is that insurance contracts are difficult to measure due to the uncertainty and insurance risk linked. IFRS 17 was eventually published and insurers are left with three and a half year to fully implement it. There are however many concerns raised in the industry linked to the complexity and uncertainty of the Standard. This thesis mainly focuses on ten interviews that have been analyzed in order to draw conclusions.
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