Matches in SemOpenAlex for { <https://semopenalex.org/work/W4309404710> ?p ?o ?g. }
Showing items 1 to 75 of
75
with 100 items per page.
- W4309404710 endingPage "8" @default.
- W4309404710 startingPage "4" @default.
- W4309404710 abstract "The purpose of this document is to provide an overview of IFRS 17 and its possible practices according to a context analysis conducted by EIOPA and ESMA. Furthermore, the implications of the standard will be evaluated with respect to a traditional life and pension products. This requires a deeper insight into the standard, the construction of fictive insurance product and the determination of measurements techniques. With the recent release of the standard, IFRS 17 is unexplored to many within the insurance industry. Thus, the effects of the standard on the financial statements of insurance companies and strategies for reaching objectives such as profit smoothing are yet unknown. Furthermore, the standard is principle based and does hence not specify a practice. Therefore, to determine a practice that complies with the standard and enables achievements of desired objectives is vital. In conclusion, IFRS 17 is expected to bring substantial benefits to financial stability in the EU, mainly through the transparency channel; the requirements in IFRS 17 may push insurance corporations to improve internal processes, including enhancing their internal risk management frameworks." @default.
- W4309404710 created "2022-11-26" @default.
- W4309404710 creator A5018921759 @default.
- W4309404710 date "2022-11-19" @default.
- W4309404710 modified "2023-09-30" @default.
- W4309404710 title "Implications of IFRS 17 in European financial stability: accounting methodology and evaluation modelling" @default.
- W4309404710 cites W2072186727 @default.
- W4309404710 cites W2735264372 @default.
- W4309404710 cites W2783780053 @default.
- W4309404710 cites W2994694226 @default.
- W4309404710 cites W4214720464 @default.
- W4309404710 doi "https://doi.org/10.47473/2020rmm0114" @default.
- W4309404710 hasPublicationYear "2022" @default.
- W4309404710 type Work @default.
- W4309404710 citedByCount "0" @default.
- W4309404710 crossrefType "journal-article" @default.
- W4309404710 hasAuthorship W4309404710A5018921759 @default.
- W4309404710 hasBestOaLocation W43094047101 @default.
- W4309404710 hasConcept C10138342 @default.
- W4309404710 hasConcept C121955636 @default.
- W4309404710 hasConcept C144133560 @default.
- W4309404710 hasConcept C151730666 @default.
- W4309404710 hasConcept C162118730 @default.
- W4309404710 hasConcept C162324750 @default.
- W4309404710 hasConcept C175444787 @default.
- W4309404710 hasConcept C181622380 @default.
- W4309404710 hasConcept C191654821 @default.
- W4309404710 hasConcept C2778587509 @default.
- W4309404710 hasConcept C2779343474 @default.
- W4309404710 hasConcept C2780233690 @default.
- W4309404710 hasConcept C2780899237 @default.
- W4309404710 hasConcept C2992337254 @default.
- W4309404710 hasConcept C38652104 @default.
- W4309404710 hasConcept C41008148 @default.
- W4309404710 hasConcept C73283319 @default.
- W4309404710 hasConcept C86803240 @default.
- W4309404710 hasConceptScore W4309404710C10138342 @default.
- W4309404710 hasConceptScore W4309404710C121955636 @default.
- W4309404710 hasConceptScore W4309404710C144133560 @default.
- W4309404710 hasConceptScore W4309404710C151730666 @default.
- W4309404710 hasConceptScore W4309404710C162118730 @default.
- W4309404710 hasConceptScore W4309404710C162324750 @default.
- W4309404710 hasConceptScore W4309404710C175444787 @default.
- W4309404710 hasConceptScore W4309404710C181622380 @default.
- W4309404710 hasConceptScore W4309404710C191654821 @default.
- W4309404710 hasConceptScore W4309404710C2778587509 @default.
- W4309404710 hasConceptScore W4309404710C2779343474 @default.
- W4309404710 hasConceptScore W4309404710C2780233690 @default.
- W4309404710 hasConceptScore W4309404710C2780899237 @default.
- W4309404710 hasConceptScore W4309404710C2992337254 @default.
- W4309404710 hasConceptScore W4309404710C38652104 @default.
- W4309404710 hasConceptScore W4309404710C41008148 @default.
- W4309404710 hasConceptScore W4309404710C73283319 @default.
- W4309404710 hasConceptScore W4309404710C86803240 @default.
- W4309404710 hasIssue "3" @default.
- W4309404710 hasLocation W43094047101 @default.
- W4309404710 hasLocation W43094047102 @default.
- W4309404710 hasOpenAccess W4309404710 @default.
- W4309404710 hasPrimaryLocation W43094047101 @default.
- W4309404710 hasRelatedWork W2112404736 @default.
- W4309404710 hasRelatedWork W2150417964 @default.
- W4309404710 hasRelatedWork W2603305904 @default.
- W4309404710 hasRelatedWork W3027526195 @default.
- W4309404710 hasRelatedWork W3121243151 @default.
- W4309404710 hasRelatedWork W3151681602 @default.
- W4309404710 hasRelatedWork W4229059429 @default.
- W4309404710 hasRelatedWork W4283793902 @default.
- W4309404710 hasRelatedWork W4327615710 @default.
- W4309404710 hasRelatedWork W2900348308 @default.
- W4309404710 hasVolume "17" @default.
- W4309404710 isParatext "false" @default.
- W4309404710 isRetracted "false" @default.
- W4309404710 workType "article" @default.