СПЕЦИФИКИ ПРИ СЧЕТОВОДНОТО ОТЧИТАНЕ НА РИСКА СЪГЛАСНО НОВИЯ МСФО 17
Specifications For Accounting Risk Under The New Ifrs 17

Author(s): Nadya Velinova-Sokolova
Subject(s): Accounting - Business Administration
Published by: Икономически университет - Варна
Keywords: insurance contrats; assessment; accounting; risk; IFRS 17
Summary/Abstract: In the insurance sector there are many national reporting practices and different accounting models for reporting insurance and reinsurance contracts across countries and the wide variety of insurance products. All this necessitates the updating of the existing reporting framework. In response, the International Accounting Standards Board in 2017 adopted a new IFRS 17 Insurance Contracts (IFRS 17). The purpose of the present study is to present the characteristics of risk accounting in the management of insurance contracts under IFRS 17as well as the new specific requirements for the analysis of insurance portfolios.

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