Bibliographic citations
Pardo, J., Castro, S. (2019). La evaluación de los efectos financieros en las empresas del sector seguros para el ramo de Rentas Vitalicias en el Perú por la transición de la NIIF 4: “Contratos de seguros” a la NIIF 17: “Contratos de seguros” en el año 2018 [Tesis, Universidad Peruana de Ciencias Aplicadas (UPC)]. http://hdl.handle.net/10757/628034
Pardo, J., Castro, S. La evaluación de los efectos financieros en las empresas del sector seguros para el ramo de Rentas Vitalicias en el Perú por la transición de la NIIF 4: “Contratos de seguros” a la NIIF 17: “Contratos de seguros” en el año 2018 [Tesis]. PE: Universidad Peruana de Ciencias Aplicadas (UPC); 2019. http://hdl.handle.net/10757/628034
@misc{sunedu/3009069,
title = "La evaluación de los efectos financieros en las empresas del sector seguros para el ramo de Rentas Vitalicias en el Perú por la transición de la NIIF 4: “Contratos de seguros” a la NIIF 17: “Contratos de seguros” en el año 2018",
author = "Castro Nuñez, Stephany Geraldine",
publisher = "Universidad Peruana de Ciencias Aplicadas (UPC)",
year = "2019"
}
The objective of this research work is to guide the results on the profitability of insurance companies for the life annuity branch due to the effect of the transition from the current standard of insurance contracts IFRS 4 to the new standard IFRS17. IFRS 17 presents major indicators to measure the assets and liabilities of insurance companies, with the possibility of comparing the Financial Statements in the sector. This work is based on the insurance sector, specifically on companies that offer life annuity products. Consider as an important issue that insurance companies take into account the changes that present the use of this new standard, which although its mandatory use is extended to 2022, the complexity of the rule requires an early study to evaluate all possible effects to the different areas of the companies with what can be anticipated to the limitations of the availability of the resources that the company requires for the adaptation of the new norm. To validate our hypotheses we use qualitative instruments, stories such as in-depth interviews, those that were carried out by experts in the insurance sector, members of the most important financial services firm in Peru, as well as people involved in the sector. Likewise, we will present three (3) practical cases, which will simulate the effects of the transition of the NIFF, in which we evaluate the financial impact in the Financial Statements in the companies of the insurance sector.
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