Bibliographic citations
Izaguirre, G., Nuñez, J. (2021). El Efecto de Transición de la NIIF 4 a la NIIF 17: Contratos de Seguro en la Rentabilidad de las Empresas Aseguradoras – Ramo de no Vida: Seguro Vehicular y Asistencia Médica en Lima, año 2020 [Tesis, Universidad Peruana de Ciencias Aplicadas (UPC)]. http://hdl.handle.net/10757/657604
Izaguirre, G., Nuñez, J. El Efecto de Transición de la NIIF 4 a la NIIF 17: Contratos de Seguro en la Rentabilidad de las Empresas Aseguradoras – Ramo de no Vida: Seguro Vehicular y Asistencia Médica en Lima, año 2020 [Tesis]. PE: Universidad Peruana de Ciencias Aplicadas (UPC); 2021. http://hdl.handle.net/10757/657604
@misc{renati/1290770,
title = "El Efecto de Transición de la NIIF 4 a la NIIF 17: Contratos de Seguro en la Rentabilidad de las Empresas Aseguradoras – Ramo de no Vida: Seguro Vehicular y Asistencia Médica en Lima, año 2020",
author = "Nuñez Lujan, Judith Mercedes",
publisher = "Universidad Peruana de Ciencias Aplicadas (UPC)",
year = "2021"
}
The objective of this research work is to determine the effect of the transition from IFRS 4 to IFRS 17 "Insurance Contracts" on the profitability of insurance companies belonging to the non-life branch, specifically in companies that offer the insurance vehicle and medical assistance in Lima. In this way, the research work is divided into five chapters which are: Chapter I, Theoretical framework, in which information is collected from primary sources and concepts of international financial reporting standards (IFRSs), IFRS4, IFRS are developed. 17, as well as the concepts of profitability, the insurance sector, among other topics related to our research. Chapter II entitled Research Plan, sets out the problems of the research work, as well as the main and specific problems, the general and specific objectives, general and specific hypotheses. Chapter III known as the Research Methodology, the population was defined, the sample was calculated for qualitative and quantitative research. Chapter IV is the Research Development, the research was approached through in-depth interviews, surveys and the development of the practical case. Finally, Chapter V Analysis of Results, the study of the instruments and the practical case were analyzed and concluded with the validation of the general and specific hypotheses based on the results obtained in the crossed tables and the CHI square.
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