Новият Международен стандарт за финансово отчитане 17 и предизвикателствата пред застрахователните компании
In: Ikonomiceski I Socialni Alternativi, 2020-04-01, Heft 2, S. 118-126
Online
academicJournal
Zugriff:
The aim of the paper is to discuss some of the challenges for insurance companies from the upcoming regulations under IFRS 17 Insurance Contracts. The focal point of the research are the new requirements and their future impact on the insurance sector. The discussion is focused on some of the fundamental changes in the model for the accounting treatment of insurance contracts. The insurers’ perspective is used for analyses of the challenges from IFRS 17 application. The authors’ conclusions and statements are supported with profound surveys on the future impact of the new Standard’s implementation. [ABSTRACT FROM AUTHOR]
| Titel: |
Новият Международен стандарт за финансово отчитане 17 и предизвикателствата пред застрахователните компании
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| Autor/in / Beteiligte Person: | Станчева-Тодорова, Елеонора ; Велинова-Соколова, Надя |
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| Zeitschrift: | Ikonomiceski I Socialni Alternativi, 2020-04-01, Heft 2, S. 118-126 |
| Veröffentlichung: | 2020 |
| Medientyp: | academicJournal |
| ISSN: | 1314-6556 (print) |
| DOI: | 10.37075/ISA.2020.2.10 |
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