Análise da aptidão do mercado securitário para a implementação do IFRS 17
No Thumbnail Available
Date
2019-07-01
Authors
Foianesi, Enrico [UNIFESP]
relationships.isAdvisorOf
Sampaio, Joelson Oliveira [UNIFESP]
item.page.type-of
Trabalho de conclusão de curso de graduação
Journal Title
Journal ISSN
Volume Title
Abstract
Neste trabalho buscamos avaliar a preparação do mercado securitário com relação ao IFRS 17, para isso, analisamos a história do órgão regulador por trás da emissão do padrão internacional de relatórios contábeis conhecido como IASB, para entender qual é seu objetivo e como o IFRS 17 ajuda alcançar essa meta. Estudamos as diversas fases do IFRS 17 até sua publicação, onde explicamos os vários estágios de sua criação e expusemos os desafios que virão com uma implementação. Utilizamos de pesquisas realizadas por companhias de renome mundial para auxiliar a mensurar o andamento de implementação da norma e como as seguradoras estão reagindo a ela. Também comparamos o IFRS 17 e Solvência II, pois como existem diversas semelhanças entre eles, as companhias esperam aproveitar dos sistemas e procedimentos já desenhados para aplicar o IFRS 17.
In this paper, we analyzed the preparedness of the insurance companies to implement the IFRS 17, to do so we took a deep look in the history of the standardsetting body behind the international financial report standard, known as IASB to understand what its objective is and how IFRS 17 helps achieve this goal. We also took a glance in the different stages of the development of the IFRS 17 until its publication; with the purpose of identify the different stages of its creation and expose the challenges that will arise in has to be implementation. We used surveys conducted by worldwide famous companies to help us get some information about who, and by whom the implementation of the standard are being conducted. We also compare IFRS 17 and Solvency II, because as there are several similarities between them, companies expect to take advantage of the existing systems and procedures already designed to apply the IFRS 17.
In this paper, we analyzed the preparedness of the insurance companies to implement the IFRS 17, to do so we took a deep look in the history of the standardsetting body behind the international financial report standard, known as IASB to understand what its objective is and how IFRS 17 helps achieve this goal. We also took a glance in the different stages of the development of the IFRS 17 until its publication; with the purpose of identify the different stages of its creation and expose the challenges that will arise in has to be implementation. We used surveys conducted by worldwide famous companies to help us get some information about who, and by whom the implementation of the standard are being conducted. We also compare IFRS 17 and Solvency II, because as there are several similarities between them, companies expect to take advantage of the existing systems and procedures already designed to apply the IFRS 17.
Description
Citation
FOIANESI, Enrico. Análise da aptidão do mercado securitário para a implementação do IFRS 17. 2019. Trabalho de Conclusão de Curso (Bacharelado em Ciências Atuariais) - Escola Paulista de Política, Economia e Negócios, Universidade Federal de São Paulo, Osasco, 2019