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

Radojko Lukic ()
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Radojko Lukic: Faculty of Economics, University of Belgrade, Serbia

Business Excellence and Management, 2018, vol. 8, issue 4, 29-45

Abstract: 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.

Keywords: Contractual margin of service; Expected cash flows; Harmonized risk; Discount rate; Contract margin of service; Solvency II (search for similar items in EconPapers)
Date: 2018
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Persistent link: https://EconPapers.repec.org/RePEc:rom:bemann:v:8:y:2018:i:4:p:29-45

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