ANNEX COMPARATIVE ANALYSIS OF INTERNATIONAL STANDARDS OF FINANCIAL REPORTING AND SOLVENCY II INSURANCE

ANNEX COMPARATIVE ANALYSIS OF INTERNATIONAL STANDARDS OF FINANCIAL REPORTING AND SOLVENCY II INSURANCE

In this paper, the most important regulation in insurance companies is analyzed in a comparative way, with a special focus on International Financial Reporting Standard (IFRS) 17 "Insurance Contracts". The main goal is to simplify these very complex issues as much as possible to "stan...

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Main Author: Radojko LUKIC
Format: Article
Language:English
Published: Bucharest University of Economic Studies 2018-12-01
Series:Business Excellence and Management
Subjects:
contractual margin of service
expected cash flows
harmonized risk
discount rate
contract margin of service
solvency ii
Online Access:http://beman.ase.ro/no84/3.pdf
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spelling doaj-9b3268b894504e9aba67902b6622da782021-04-02T18:14:21ZengBucharest University of Economic StudiesBusiness Excellence and Management2248-13542018-12-01842945ANNEX COMPARATIVE ANALYSIS OF INTERNATIONAL STANDARDS OF FINANCIAL REPORTING AND SOLVENCY II INSURANCE Radojko LUKIC 0Faculty of Economics, University of Belgrade, Serbia In this paper, the most important regulation in insurance companies is analyzed in a comparative way, with a special focus on International Financial Reporting Standard (IFRS) 17 "Insurance Contracts". The main goal is to simplify these very complex issues as much as possible to "standards", which are more easily applied in the practice of insurance companies. http://beman.ase.ro/no84/3.pdfcontractual margin of serviceexpected cash flowsharmonized riskdiscount ratecontract margin of servicesolvency ii
collection DOAJ
language English
format Article
sources DOAJ
author Radojko LUKIC
spellingShingle Radojko LUKIC
ANNEX COMPARATIVE ANALYSIS OF INTERNATIONAL STANDARDS OF FINANCIAL REPORTING AND SOLVENCY II INSURANCE
Business Excellence and Management
contractual margin of service
expected cash flows
harmonized risk
discount rate
contract margin of service
solvency ii
author_facet Radojko LUKIC
author_sort Radojko LUKIC
title ANNEX COMPARATIVE ANALYSIS OF INTERNATIONAL STANDARDS OF FINANCIAL REPORTING AND SOLVENCY II INSURANCE
title_short ANNEX COMPARATIVE ANALYSIS OF INTERNATIONAL STANDARDS OF FINANCIAL REPORTING AND SOLVENCY II INSURANCE
title_full ANNEX COMPARATIVE ANALYSIS OF INTERNATIONAL STANDARDS OF FINANCIAL REPORTING AND SOLVENCY II INSURANCE
title_fullStr ANNEX COMPARATIVE ANALYSIS OF INTERNATIONAL STANDARDS OF FINANCIAL REPORTING AND SOLVENCY II INSURANCE
title_full_unstemmed ANNEX COMPARATIVE ANALYSIS OF INTERNATIONAL STANDARDS OF FINANCIAL REPORTING AND SOLVENCY II INSURANCE
title_sort annex comparative analysis of international standards of financial reporting and solvency ii insurance
publisher Bucharest University of Economic Studies
series Business Excellence and Management
issn 2248-1354
publishDate 2018-12-01
description In this paper, the most important regulation in insurance companies is analyzed in a comparative way, with a special focus on International Financial Reporting Standard (IFRS) 17 "Insurance Contracts". The main goal is to simplify these very complex issues as much as possible to "standards", which are more easily applied in the practice of insurance companies.
topic contractual margin of service
expected cash flows
harmonized risk
discount rate
contract margin of service
solvency ii
url http://beman.ase.ro/no84/3.pdf
work_keys_str_mv AT radojkolukic annexcomparativeanalysisofinternationalstandardsoffinancialreportingandsolvencyiiinsurance
_version_ 1721552168121532416

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