Relevant bibliographies by topics / Financial statement insurance

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  1. Journal articles
  2. Dissertations / Theses
  3. Books
  4. Book chapters
  5. Conference papers

Academic literature on the topic 'Financial statement insurance'

Author: Grafiati
Published: 10 December 2022
Last updated: 20 February 2023

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Journal articles on the topic "Financial statement insurance"

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Gláserová, Jana. "Accounting methodical approaches of business entities in comparisson to bank accounting and to insurance company accounting in the Czech Republic." Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis 58, no. 6 (2010): 133–42. http://dx.doi.org/10.11118/actaun201058060133.

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Bank and insurance must follow the ACT on Accounting No.563/1991 in their financial statement preparation. Banks must use the special decree of Ministry of Finance for Banks and other financial institution due to their special operations and requirements Czech National Bank. The methodical approach to the valuation and recording of basic items balance sheet in banks and other financial institutions are compatible with IAS/IFRS. As well insurances must use special decree of Ministry of Finance for Insurances due to their special operations – cession of insurance. The paper is concerned with the basic items of balance sheet banks and insurances and its comparations with balance sheets of other business entities.
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Wulandari, Tri Mei, and Dina Fitrisia Septiarini. "ANALISIS PERBANDINGAN KONDISI FINANCIAL DISTRES0S PADA PERUSAHAAN ASURANSI JIWA SYARIAH DI INDONESIA DAN MALAYSIA BERDASARKAN MODEL DISKRIMANASI ALTMAN." Jurnal Ekonomi Syariah Teori dan Terapan 5, no. 12 (June 19, 2019): 1035. http://dx.doi.org/10.20473/vol5iss201812pp1035-1050.

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The purpose of this research is to know the difference of financial distress condition of sharia life insurance company in Indonesia and in Malaysia in period 2013-3105 with Atman Zscore model. Using a quantitative approach with Mann Whitney's test. Sampling method using purposive sampling. This study uses secondary data taken from the official website of each company. The data used are the company's financial statements covering balance sheet, and income statement. The results of the Altman Z-score discriminant model were then tested using spss version 22. Mann Whitney test results showed that there was a significant difference between the financial distress condition of sharia life insurance companies in Indonesia and Malaysia. The results of this study proves that the condition of sharia life insurance companies in Indonesia is better than in Malaysia.
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Ridho, Muhammad. "PERAN OTORITAS JASA KEUANGAN DALAM MELINDUNGI PEMEGANG POLIS ASURANSI AKIBAT PAILITNYA PERUSAHAAN ASURANSI (Studi Putusan Mahkamah Agung Nomor 408 K/Pdt.Sus-Pailit/2015)Abstract." Jurnal Hukum Kaidah: Media Komunikasi dan Informasi Hukum dan Masyarakat 19, no. 2 (March 13, 2020): 292–328. http://dx.doi.org/10.30743/jhk.v19i2.2444.

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AbstractThe Financial Services Authority as an institution that oversees activities in the insurance sector functions to create a financial system that grows in a sustainable and stable manner and can foster public confidence in the insurance industry. Within the scope of supervision in the insurance sector, the Financial Services Authority has the authority to submit bankrupt statements to insurance companies in order to protect the interests of insurance policy holders.The purpose of the research in this thesis is to analyze the authority of the Financial Services Authority in the insolvency of insurance companies, to analyze the legal protection of customers who are harmed by the insolvency statement of insurance company to analyze the legal considerations of judges in the Supreme Court’s Decision No. 408 K/ Pdt. Sus-Pailit /2015.The research method used is descriptive analysis that leads to normative juridical research that is research conducted by referring to legal norms that is examining library materials or secondary materials, and secondary data by processing data from primary legal materials, secondary legal materials and tertiary legal materials.The results showed that the Authority of the Financial Services Authority in the insolvency of insurance companies is based on the Bankruptcy Law and Suspension of Debt Payment Obligation (‘UU KKPU’) and Financial Services Authority Act (‘UU OJK’) with its implementation arrangement and the Financial Services Authority’s position as the party submitting an application for bankruptcy statements through the Board of Commissioner of Financial Services Authority. Protection provided to insurance policy holders in the case of bankruptcythat is guaranteed the position of policy holder in the event ofbankruptcy to the insurance company.Judge’s legal consideration in the decision of the Supreme Court Number 408 K/ Pdt. Sus-Pailit /2015 so as to decide on PT. AsuransiJiwaBumiAsih Jaya declared bankrupt is the OJK as a financial service sector supervisory agency authorized to submit bankruptcy requests for insurance companies because PT AsuransiJiwaBumiAsih Jaya is proven to have debt in the form of payment of the policy holder’s claim liability.Key-Words: Role of OJK, Insurance Policy, Bankruptcy.
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Xuanyuan, Shihao, Shiang Xuanyuan, and Ye Yue. "Application of C4.5 Algorithm in Insurance and Financial Services Using Data Mining Methods." Mobile Information Systems 2022 (August 23, 2022): 1–8. http://dx.doi.org/10.1155/2022/5670784.

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The insurance financial management information system has accumulated a large amount of data as the insurance financial system has improved and the number of people investing in insurance has increased rapidly. The performance of the insurance agency significantly contributes to the industry’s growth, which leads to economic prosperity. Different financial ratios were developed to investigate it, taking into consideration the insurance provider’s stability, insolvency, profitability, and leverage. The profitability of organizations and insurers is used to evaluate the general effectiveness. In order to achieve this goal, this study examines the impact of insolvency, leverage, stability, scope, and impartiality of capital on the efficiency of Chinese life insurers. The study of financial statements examines a company’s overall financial health throughout time. It is a method of identifying a company’s financial assets and liabilities by integrating a statement of financial position and balance sheet features. It provides a systematic approach to assessing and evaluating the company’s predicament. Using the experimental results, the scores of several insurance firms are compared, and their performance is described based on these results. The effective use of these data to assist decision-makers in developing more reasonable financial insurance investment policies have emerged as a significant challenge that must be addressed. This study utilized the decision tree C 4.5 mining algorithm to analyze insurance financial system data, identify key factors influencing insurance finance, and assist decision-makers in optimizing policy parameters. Finally, the consequence of an increase is analyzed using a previously unseen method to assess the precision of the prediction result.
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Vivian, Robert, and Hugh-David Hutcheson. "Derivation of a framework for annual financial statements of a property-casualty insurance firm: From Adam Smith to the modern insurance firm." South African Journal of Economic and Management Sciences 18, no. 1 (March 4, 2015): 14–31. http://dx.doi.org/10.4102/sajems.v18i1.713.

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This article derives a framework for annual financial statements of a property-casualty insurer from first principles using Adam Smith’s statement of the operation of an insurer as the point of departure. The derivation incorporates’ current standard accounting principles and regulatory requirements. In the end it will be seen that a substantial correlation exists between the final derived framework and current published statements of a modern property-casualty insurer. It remains to be seen if a similar correlation will continue to exist once the long awaited international accounting standard for insurers is finalised. The article accordingly demonstrates that Adam Smith’s statement can be used to derive a workable framework for the accounting and hence management of modern property-casualty insurers. A number of important conclusions flow from the article. Firstly the distinction between provisions and reserves must be understood and maintained failing which solvent insurers may be portrayed as being insolvent, second a new provision should be raised, a Year to Close Provision where it is unclear that existing provisions adequately cover outstanding liabilities and third the IBNR provision should be restricted to claims in the pipeline for the year under consideration.
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Weshah, Sulaiman, Mohammad Elessa, Ayman Shanti, Rafat Salameh, and Saqer Al-Tahat. "Earning Management Practices within ERP Environment: A Case Study of ERP’s Companies Listed in Amman Stock Exchange." WSEAS TRANSACTIONS ON BUSINESS AND ECONOMICS 18 (May 10, 2021): 846–54. http://dx.doi.org/10.37394/23207.2021.18.80.

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The present study aims to explore if the earning management practices differ for companies adopted Enterprise Resources Planning (ERP) systems within three categories (Bank and Insurance, Services, and Manufacturing) companies of listed (ERP)’s companies in Amman Stock Exchange (ASE). Therefore, their financial statements from 2012 to 2019 have been analysed depending on modified Jones model (1995). The study revealed that there is a positive relationship between (ERP)’s manufacturing sector companies with earning management practices, while there is no statistically significant correlation between the (ERP)’s services sector companies, (ERP)’s bank and insurance sector companies with earning management. Also, it doesn’t matter of adopting ERP systems to be engaged or not with earning management practices. Therefore, the study recommends users of manufacturing companies’ financial statement to focus on the increase inside financial statements of manufacturing sector
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Knežević, Snežana, and Aleksandra Mitrović. "Cash flow statement and financial decision-making in insurance companies." Bankarstvo 47, no. 4 (2018): 108–23. http://dx.doi.org/10.5937/bankarstvo1804108k.

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Al-Mohammadi, Mohammed Falah, and Bushra N. Abdullah Al-Mashhdani. "The Reflection of the Adoption of IFRS 17 “Insurance Contracts” on the Procedures for Auditing Insurance Contracts in the Iraqi Environment." Journal of Economics and Administrative Sciences 27, no. 129 (September 30, 2021): 198–213. http://dx.doi.org/10.33095/jeas.v27i129.2185.

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IFRS 17 aims to provide a unified basis for accounting for all types of insurance contracts, including reinsurance contracts, in a manner that benefits both investors and insurance companies and enhances the ability of the financial statements of insurance companies for comparison between companies listed in financial markets around the world. According to this standard, insurance contracts are accounted for on the basis of the Asset-Liability Approach and the use of fair values that the standard requires updating regularly in order to provide more useful information to the users of financial statements, as a result of the failure of reporting requirements for insurance contracts in the Iraqi environment to provide adequate and honestly representative information about the result of the activity and the financial position as a result of the failure of the requirements of the unified accounting system for banks and insurance companies with regard to providing appropriate bases for recognition, measurement, presentation and disclosure of insurance contracts compared to IFRS 17. Consequently, the insurance contracts audit program prepared by the Federal Board of supreme audit is insufficient and lacks the necessary procedures, also, this program includes audit procedures for insurance companies only and does not include companies that deal in contracts of an insurance nature, as well as the absence of an integrated program or guide approved by private auditing companies and offices in the Iraqi environment for the purpose of auditing these contracts, which requires a statement of the importance of adopting the International Financial Reporting Standard IFRS 17 and its reflection on the audit procedures that auditors must adopt when auditing insurance contracts. The two researchers relied on the opinions of a sample of academics and professionals specialized in this field by preparing a questionnaire that focused on the importance of adopting IFRS 17 and the reflection of adoption on the procedures for auditing these contracts in the Iraqi environment. The most prominent finding of the research is the need to adopt IFRS 17 because it provides clear and specific guidelines that help provide more useful information to users of financial statements in companies that deal in insurance contracts, as well as the impact of adopting this standard on the insurance contract audit procedures approved by the Federal Board of supreme audit and private auditing companies and offices in the Iraqi environment
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Buzzichelli, Francesca, and Roberto Di Pietra. "Risk profile disclosure requirements for Italian insurance companies: Differences in the financial statement preparation." FINANCIAL REPORTING, no. 1 (July 2013): 43–79. http://dx.doi.org/10.3280/fr2013-001004.

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The content of the annual report of insurance undertakings is regulated by art. 2428 of Italian Civil Code, as well as by the Insurance Code and specific Italian Insurance Supervisor's regulations. The paper compare the existing legislations, providing an overview of the different requirements, with particular attention to the risk profile disclosure. Moreover, the paper analyzes a significant sample of Italian insurance groups annual reports (from 2007 to 2009 financial year), using content analysis, in order to highlight the level of compliance with the existing rules and the level of preparedness for the upcoming Directive 2009/138/EC requirements (Solvency II Directive), which will come into force starting from 2012 financial year.
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Gláserová, Jana. "Differences in financial statements of business entities in the Czech Republic." Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis 61, no. 2 (2013): 335–43. http://dx.doi.org/10.11118/actaun201361020335.

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Ministry of Finance in the Czech Republic identifies and defines four types of accounting entities that are engaged in business activities. These are the “normal” business entities, business entities as banks, commercial insurance companies and health insurance companies. For each of these types of entities the Ministry of Finance issued relevant regulations that contain specific accounting policies arising mainly from the specifics of the scope of business activities of these entities. The effects of these specifics are ultimately shown also in the individual parts of the financial statement closing. In contrast the International Financial Reporting Standards (IFRS) and also generally accepted accounting principles of the United States (U.S. GAAP) are valid for all listed entities regardless of their size and scope of activities. The ongoing globalization of the world, transnational mergers and acquisitions of various companies brings the requirements for unification of accounting policies in order to achieve comparability of financial statements closing of companies from different countries, their transparency and completeness of published information in the individual countries. This paper deals with the definition of significant differences in the items of financial statement closing of different types of business entities in the Czech Republic and with the formulation of proposals for individual types of entities, which would contribute to easier orientation and grater comparability for the needs of different users of accounting information.
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Dissertations / Theses on the topic "Financial statement insurance"

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Townsend, Steven Rex. "Financial statement insurance - constructing a model and framework for financial information users in Australia." Thesis, The University of Sydney, 2022. https://hdl.handle.net/2123/29768.

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Although the accounts of companies listed on the Australian Stock Exchange must be audited, there is a history of corporate failure in Australia showing that audited financial information can still contain misstatements. As a consequence, users who rely on that information can suffer losses which has contributed to concerns about audit quality. This research responds to longstanding concerns about public company audits where quality is compromised. For this study, new assurance and insurance models were designed to address low audit quality and improve the chance of recovery for public company stakeholders who suffer loss from misleading financial reporting. This study contributes to the literature in several ways. First, this research develops repeatable and defensible research methodology to inform model development. Second, a modified version of financial statement audit (MFSA) and modified version of warranty and indemnity insurance (MW&II) were designed for improved audit quality and increased shareholder protection using methods aligned to best practice regulatory design and risk management principles. Attributes and their levels for these models were identified and tested under experimental conditions. The stated preference survey used in the experiment included adaptive conjoint analysis questions together with ranking questions to collect data about preferred models and the appetite for change. Finally, after construction, the MFSA and MW&II models were mapped to several risk scenarios using survey respondent preferences to find that some participants were receptive to an insurance approach for improved audit quality.
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Bártová, Hana. "Postavení pojišťovny Kooperativa na českém pojistném trhu." Master's thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-75441.

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Kooperativa pojišťovna, a.s., Vienna Insurance Group is the second largest insurance company in conditions of the Czech insurance market. Kooperativa is an universal insurance company, which offers insurance products and services to individuals and companies. The main aim of the diploma thesis is to define a position of Kooperativa commercial insurance company in the Czech insurance market. In order to reach the object of the thesis is necessary to respect for insurance's characteristics, specifics and main competitors. The first part of the thesis is focused on basic information about company and insurance products. The second part is dedicated to company's economy, which includes analysis of premium written, financial statement and ratios of financial analysis.
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Mácová, Petra. "Výkaz zisku a ztráty v sektoru pojišťoven v ČR." Master's thesis, Vysoká škola ekonomická v Praze, 2013. http://www.nusl.cz/ntk/nusl-200187.

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The graduation thesis aims to specify and define, with respect to the Czech legislation, the profit and loss statement of the insurance companies and those items of revenues and expenses that are specific for the insurance companies. The thesis deals with the principal characteristics of the revenues and the expenses of the insurance companies as well as with the matter whether insurance companies can in any means influence their management result. It also focuses on the field of the insurance security -- what is the insurance security in the Czech Republic in relation to the European Union, and on the quantity limits of the profit and loss statement, in the Czech insurance sector. It also assesses the efficiency of the local insurance companies in relation to this, what is the share of the earned premium when taking in account the insurance claims, the operating costs and the management result. The graduation thesis came to the conclusion that an insurance company can quite easily influence its accounting management result and therefore it is necessary for the company to respect the relevant accounting measures. Furthermore, the Czech Republic in comparison to the other EU countries indicates relatively low level of insurance security. With respect to the efficiency it is possible to conclude (in relation to the year 2012 and the local insurance companies) that the earned premium comprises of more that 60% of the claimed damages, 30% of the operating costs and 10% of the earned premium represents the net profit.
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Van, den Berg Johannes Petrus. "An assessment of the comparability of financial reporting by South African long-term insurers." Thesis, Stellenbosch : Stellenbosch University, 2004. http://hdl.handle.net/10019.1/49834.

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Assignment (MAcc )--Stellenbosch University, 2004.
ENGLISH ABSTRACT: Existing long-term insurance financial reporting practices are heavily based on regulatory foundations. Although the reporting requirements of the long-term insurance industry are unique, there is currently no comprehensive, up to date Financial Reporting Standard in South Africa for long-term insurers. The demand for increased disclosure in the financial statements of long-term insurers increases the importance of the basic accounting principles for these companies as embodied in the Framework for the Preparation and Presentation of Financial Statements, namely comparability, relevance, accuracy and understandability of financial reporting. The SAICA Long-Term Insurance Interest Group discussed the withdrawal of AC121 Disclosure in the Financial Statements of Long-Term Insurers and the replacement thereof by way of other guidance. Ultimately the Accounting Practices Committee has firmly stated that it will not tolerate the ongoing implementation of AC121 because it contradicted a number of other accounting statements and indeed overrode those statements. With this in mind and taking into account the program of harmonising South African accounting standards with International Accounting Standards, it insisted that AC121 be withdrawn and replaced by guidance notes only. The current lack of authoritative South African guidance on financial reporting by long-term insurers results in the potential compromise of the basic qualitative characteristics of comparability and relevance in their financial statements, as certain disclosures are voluntary rather than required. The aim of the research was to assess the impact of the lack of authoritative South African financial reporting guidance relating to South African long-term insurers on the basic financial statement characteristic of comparability. A literature study was undertaken and a checklist for disclosure in the long-term insurance industry was drawn up. The objective was to highlight areas of noncomparable disclosure for which financial reporting standards should be created in order to provide guidance on financial reporting by South African long-term insurers and, where possible, to suggest guidance. Financial statements of selected South African long-term insurers were reviewed and "measured" against the checklist in order to make an assessment of comparability. Currently the disclosure of industry-specific items differs significantly amongst long-term insurance companies in South Africa. The comparability test (on information disclosed in the 2002 annual reports of the selected companies) and the research done on industry-specific items identified by this test indicated the extent of this non-comparability within the South African long-term insurance industry. In view of the recent withdrawal of AC121 and the results of the comparability test, there is reason to believe that each long-term insurer in South Africa discloses what it believes is right and what it believes the industry is required to disclose. This results in significant non-comparability between the financial statements of South African long-term insurers. The author recommends that a long-term insurance industry accounting statement in the AC500 series should be issuéd, which should provide the appropriate guidance not only to preparers of financial statements, but also to other users of financial statements in the long-term insurance industry, until such time as the international accounting project relating to long-term insurers is complete. Some work will be required to update and/or amend a "new AC121" for the AC500 series.
AFRIKAANSE OPSOMMING: Die huidige praktyk vir finansiële verslagdoening van langtermynversekeraars berus grotendeels op 'n regulatoriese grondslag. Hoewel die vereistes vir verslagdoening van die langtermynversekeringsbedryf eiesoortig is, bestaan daar tans in Suid-Afrika geen omvattende hedendaagse Finansiële Verslagdoeningstandaard vir langtermynversekeraars nie. Die vraag na groter openbaarmaking in die finansiële state van langtermynversekeraars verhoog die belangrikheid van basiese rekeningkundige beginsels vir hierdie maatskappye soos vervat in die Raamwerk vir die Voorbereiding en Aanbieding van Finansiële State, naamlik vergelykbaarheid, relevansie, akkuraatheid en verstaanbaarheid van finansiële verslagdoening. SAIGR se Langtermynversekering Belangegroep het die onttrekking van RE121 Openbaarmaking in die Finansiële State van Langtermynversekeraars en die vervanging daarvan deur middel van ander riglyne bespreek. Uiteindelik het die Komitee vir Rekeningkundige Praktyk nadruklik bepaal dat dit nie die voortgesette implementering van RE121 verder kan onderskryf nie, omdat dit teenstrydig is met 'n aantal ander rekeningkundige standpunte en in werklikheid daardie standpunte ter syde stel. Met dien verstande en met inagneming van die harmoniseringsprogram om Suid-Afrikaanse rekeningkundige standaarde in harmonie met Internasionale Rekeningkundige Standaarde te bring, is daarop aangedring dat RE121 onttrek en slegs deur rigtinggewende riglyne vervang word. Die heersende gebrek aan gesaghebbende Suid-Afrikaanse riglyne oor finansiële verslagdoening deur langtermynversekeraars lei tot die potensiële kompromie van die basiese kwalitatiewe eienskappe van vergelykbaarheid en relevansie in hul finansiële state, aangesien sekere openbaarmaking vrywillig eerder as verplig is. Die doel van die navorsing was In bepaling van die impak wat die gebrek aan gesaghebbende riglyne vir Suid-Afrikaanse finansiële verslagdoening met betrekking tot Suid-Afrikaanse langtermynversekeraars op die basiese kenmerk van vergelykbaarheid van die finansiële state het. In Literatuurstudie is onderneem en In toetsstaat vir openbaarmaking in die langtermynversekeringsbedryf is opgestel. Die doelwit was om die soeklig te laat val op terreine waar openbaarmaking nie vergelykbaar is nie, waarvoor standaarde vir finansiële verslagdoening geskep moet word ten einde riglyne te verskaf oor finansiële verslagdoening deur Suid-Afrikaanse langtermynversekeraars en om waar moontlik, voorstelle hiervoor aan die hand te doen. In Oorsig van finansiële state van geselekteerde Suid-Afrikaanse langtermynversekeraars is onderneem en aan die toetsstaat "gemeet" ten einde die vergelykbaarheid te beoordeel. Teenswoordig verskil die openbaarmaking van bedryfspesifieke items aansienlik tussen langtermynversekeringsmaatskappye in Suid-Afrika. Die vergelykbaarheidstoets (volgens inligting wat in die 2002-jaarverslae van die geselekteerde maatskappye verstrek word) en die navorsing wat gedoen is oor bedryfspesifieke items wat deur hierdie toets geïdentifiseer is, toon die omvang van hierdie nievergelykbaarheid binne die Suid-Afrikaanse langtermynversekeringsbedryf. In die lig van die onlangse onttrekking van RE121 en die resultate van die vergelykbaarheidstoets, is daar rede om te glo dat elke langtermynversekeraar in Suid-Afrika opbenbaar wat volgens sy oortuigings reg is en wat hy glo van die bedryf verlang word om te openbaar. Dit lei tot beduidende nie vergelykbaarheid tussen die finansiële state van Suid-Afrikaanse langtermynversekeraars. Die skrywer beveel aan dat 'n rekeningkundige standpunt vir die langtermynversekeringsbedryf in die RE500-reeks uitgereik word, wat die toepaslike riglyne behoort te voorsien nie net aan diegene wat finansiële state voorberei nie, maar ook aan ander gebruikers van finansiële state in die langtermynversekeringsbedryf, tot tyd en wyl die internasionale rekeningkunde projek met betrekking tot langtermynversekeraars afgehandel is. 'n Sekere mate van werk sal nodig wees ten einde 'n "nuwe RE121" vir die RE500 reeks by te werk of dit te wysig.
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Chariri, Anis. "The dynamics of financial reporting practice in an Indonesian insurance company a reflection of Javanese views on an ethical social relationship /." Access electronically, 2006. http://www.library.uow.edu.au/adt-NWU/public/adt-NWU20070911.115631/index.html.

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Anchante, Cordova Piero Gustavo, and Bravo Ethel Elena Castilla. "Impacto financiero de la implementación de la NIIF17 “Contratos de seguros” en seguros vehiculares de las empresas aseguradoras ubicadas en Lima Metropolitana por el periodo 2020." Bachelor's thesis, Universidad Peruana de Ciencias Aplicadas (UPC), 2021. http://hdl.handle.net/10757/657617.

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La presente investigación tiene como objetivo analizar el impacto de la implementación de la NIIF 17 en las pólizas vehiculares de las empresas aseguradoras ubicadas en Lima Metropolitana por el periodo 2020, en vista de que, actualmente, las empresas del sector hacen uso de la NIIF 4: “Contratos de Seguros” y requieren de un estudio anticipado de la nueva norma. Es así como el presente trabajo de investigación comprende seis capítulos; el Capítulo I: Marco teórico, donde se plantean los antecedentes, conceptos importantes y situación actual del tema de investigación para facilitar su comprensión; el Capítulo II: Plan de Investigación, donde se define el problema de investigación, así como la descripción de los objetivos e hipótesis; el Capítulo III: Metodología de la Investigación, donde se propone el tipo de investigación para la muestra de información cualitativa y cuantitativa; el Capítulo IV: Desarrollo, donde muestra el desarrollo de la investigación cualitativa y cuantitativa, así como el planteamiento de un caso práctico de la medición de reservas técnicas bajo NIIF 4 y NIIF 17 para evaluar su impacto; el Capítulo V: Análisis de resultados, donde se evalúan los resultados de la investigación y; por último, el Capítulo VI: Conclusiones y Recomendaciones, donde se describen las conclusiones de la investigación y se proponen las recomendaciones
The objective of this research work is to analyze the impact of the implementation of IFRS 17 in the vehicle policies of insurance companies located in Lima Metropolitana for the period 2020, given that, currently, insurance companies make use of IFRS 4: “Insurance contracts” and require an early study of the new standard. This is how the present research work comprises six chapters; Chapter I: Theoretical framework, where the antecedents, important concepts and current situation of the research topic are raised to facilitate its understanding; Chapter II: Research Plan, where the research problem is defined, as well as the description of the objectives and hypotheses; Chapter III: Research Methodology, where the type of research is proposed for the qualitative and quantitative information sample; Chapter IV: Development, where it shows the development of qualitative and quantitative research, as well as the approach of a practical case of the measurement of technical reserves under IFRS 4 and IFRS 17 to evaluate their impact; Chapter V: Analysis of results, where the results of the investigation are evaluated and; finally, Chapter VI: Conclusions and Recommendations, where the conclusions of the investigation are described and the recommendations are proposed.
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Chang, Chia-Chuan, and 張家荃. "The Impact of International Financial Reporting Standards on Life Insurance Company''s Financial Statement." Thesis, 2009. http://ndltd.ncl.edu.tw/handle/92390866948966263017.

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碩士
國立臺灣大學
財務金融學研究所
97
The idea of this paper comes from “Society of Actuaries’ Research Project on Financial Reporting for Insurance Contracts under Possible Future International Accounting Standards”, which compares the difference between US GAAP and IFRS in the income statement. This paper focuses on the comparison of the financial statement difference between SAP and IFRS. Even in the IFRS Discussion Paper, there still are some different opinions on the issue, and there’s no conclusion about which one is better. For example, should we recognize the Margin at the inception of the insurance contracts sold or should we recognize but depreciate it during the whole policy periods? To avoid confusing the readers by presenting too many different IFRS accounting approaches, we only adopt the Board’s preliminary views in this paper. First we briefly introduce the difference between SAP and IFRS in the financial statement. Second we illustrate how to calculate the income statement and balance sheet items. Then we offer five numerical examples to show the income baselines and liabilities on the balance sheet under SAP and IFRS. Also we analyze the difference from the figures and offer some scenario simulations to discuss the impact of adopting IFRS on the higher pricing rate contracts. Finally, we summarize the result we found in this paper. Although the IFRS is better than SAP, we still can’t change it right away. Because as our simulation shows, if we adopt IFRS this year, the liability the insurance company need to increase is about 1 to 2 times of their current liability. The only result is that all the life insurance companies will go bankrupt together, so it must need time and some modified methods to solve this critical problem.
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LIN, TAI-YI, and 林岱怡. "Directors And Officers Liability Insurance and Value-Relevance of Financial Statement." Thesis, 2016. http://ndltd.ncl.edu.tw/handle/28709026261907878237.

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碩士
輔仁大學
會計學系碩士班
104
This study aims to examine the relation between Directors And Officers Liability Insurance (hereafter, D&S) and the Value-Relevance of Financial Statement. The sample consists of listed firms in Taiwan during 2008-2015. The empirical result of this study shows that firms with D&O insurance have greater Value-Relevance of Financial Statement than those without D&O insurance. This study performs several sensitivity tests, included OLS test, the stock price as of financial statements disclosure deadline test, 2SLS test, and D&O insurance amount test. The empirical results of these sensitivity tests are similar to the previous empirical results.
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黃長安. "The Independence and Competence of Directors, Directors’and Officers’ Liability Insurance and Restated Financial Statement." Thesis, 2011. http://ndltd.ncl.edu.tw/handle/58636011444984308672.

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碩士
國立彰化師範大學
會計學系
99
Abstract Recently, many enterprise frauds were happened regularly which led to a numerous loss of investors’ wealth. This generates the concern of investors and regulators about public investors’ right and protection. With the awareness of public investors’ protection, the suit cases of enterprise directors and material officers have increased continuously. Hence, directors’ and officers’ liability insurance (D&O) becomes more important and higher demand. Besides, the board of directors is the core of corporate governance and has a crucial influence. As a result, this study compares the independence and competence of directors and officers with the awareness of purchase of D&O. Moreover, this study tests the association between the purchase of D&O and financial statement quality. The samples of this study are chose from the listed companies in Taiwan during the period 2008 to 2009. The result of this study reveals a significant positive association among the independence of directors and officers and the purchase of D&O. In other words, the Director is more independence in the company which is more likely to purchase of D&O. Conversely, there are few evidences to prove that a positive association between the competence of directors and officers and the purchase of D&O. Another finding is that the company is more likely to purchase D&O when there is at least one Director or officer who is expertise in the company. Nonetheless, the study also discloses that the willingness of purchase of D&O is decreasing when the tenure of directors’ and officers’ is longer. Finally, the study does not find a significant association among the purchase of D&O and the financial restatement. This means that there is no evidence to support that the purchase of D&O is able to decrease the financial restatement.
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Yen, Huai-chi, and 閻懷奇. "The impact of Statement of Financial Accounting Standards no. 40 on Taiwan property insurance industry." Thesis, 2010. http://ndltd.ncl.edu.tw/handle/47978602167941959720.

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碩士
逢甲大學
風險管理與保險研究所
98
This study utilizes Delphi Method to integrate 20 experts’ viewpoints of implementing Statement of Financial Accounting Standards (SFAS.) No. 40 on Taiwan property insurance industry. Research topics include the issues arising from the foreign countries of the implementation of International Financial Reporting Standards 4（IFRS 4）, the challenges and obstacles faced by Taiwan property insurance industry. Research results show that the experts and IASB hold mostly the same perspectives, ”unbundling” is the highest degree of agreement, “time value of money” and “credit risk ”are relatively minors, and the lowest degree of agreement is “discount rate” which the definitions of Taiwan and IASB are identical to each others. Most experts possess the same notions of the challenges on Taiwan property insurance industry with Swiss Reinsurance Company (Swiss Re.), which “administration” is the highest degree of agreement, following with “reserving” and “product development.” Some experts view reinsurance as one of the methods of diversifying risks, which is not affected by implementing SFAS. No. 40, this prospective is different from Swiss Re. and getting the lowest degree of agreement. When it comes up with the obstacles encountered by property insurance industry, the result resembles in literature reviews. “Relevant laws and supporting policies are not timely amended" gets the highest degree of agreement, so that the authority have to consider with the consistency of the regulations between Taiwan and internationals.“The policies of the authority are not explicit" and “the professional capacity requirement of SFAS. No. 40” exceeds the one that current staffs hold” are followed by the first item. Financial statements of Taiwan property insurance industry would alter for the assessment of fair value. From the techniques, Taiwan property insurance industry could confront with several issues, such as the integrity of the database, lack of the capacity of assessment, lack of actuarial and financial accounting personnel, and so on. The imported technique programs could modify current situations, but they would raise the cost of accounting information of insurance companies. Therefore, enforce the establishment of database on Taiwan insurance industry, reengineering the system of information, nurturing actuarial and financial accounting personnel is necessary.
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Books on the topic "Financial statement insurance"

1

American Institute of Certified Public Accountants. Social Insurance Task Force. Auditing the statement of social insurance. New York, NY: American Institute of Certified Public Accountants, 2004.

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American Institute of Certified Public Accountants. Insurance Companies Committee. Auditing property/casualty insurance entities' statutory financial statements: Applying certain requirements of the NAIC annual statement instructions. Jersey City, NJ: The Institute, 1992.

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United States. General Accounting Office. Accounting and Information Management Division. Financial audit: Other matters identified during GAO's 1998 FDIC financial statement audits. Washington, D.C. (P.O. Box 37050, Washington, D.C. 20013): The Office, 1999.

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American Institute of Certified Public Accountants. Committee on Insurance Accounting and Auditing. Audits of stock life insurance companies: Including statements of position issued by Auditing Standards Division, and statement of financial accounting standards issued by The Financial Accounting Standards Board. 4th ed. New York: American Institute of Certified Public Accountants, 1985.

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Division, United States General Accounting Office Accounting and Information Management. Financial audit: Accounting and internal control issues identified during GAO's 1999 FDIC financial statement audits. Washington, D.C. (P.O. Box 37050, Washington, D.C. 20013): The Office, 2000.

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Auditing, American Institute of Certified Public Accountants Committee on Insurance Accounting and. Audits of stock life insurance companies: Including statements of position issued by the Auditing Standards Division and the Accounting Standards Division and statement of financial accounting standards issued by the Financial Accounting Standards Board. 5th ed. New York, N.Y. (1211 Ave. of the Americas, New York 10036): American Institute of Certified Public Accountants, 1991.

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Gramling, Robert W. Deposit insurance funds: Analysis of insurance premium disparity between banks and thrifts : statement of Robert W. Gramling, Director, Corporate Financial Audits, Accounting and Information Management Division, before the Subcommittee on Financial Institutions and Consumer Credit, Committee on Banking and Financial Services, House of Representatives. Washington, D.C: The Office, 1995.

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Gramling, Robert W. Deposit insurance funds: Analysis of insurance premium disparity between banks and thrifts : statement for the Record of Robert W. Gramling, Director, Corporate Financial Audits, Accounting and Information Management Division, before the Subcommittee on Financial Institutions and Consumer Credit, Committee on Banking and Financial Services, U.S. House of Representatives. [Washington, D.C.]: The Office, 1995.

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Wolf, Frederick D. Observations on the Financial Institutions Reform, Recovery and Enforcement Act of 1989: Statement of Frederick D. Wolf, Assistant Comptroller General before the Committee on Banking, Finance and Urban Affairs, House of Representatives. [Washington, D.C.?]: U.S. General Accounting Office, 1989.

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Chapin, Donald H. Immediate measures that can be taken to strengthen the bank insurance fund: Statement of Donald H. Chapin, Assistant Comptroller General, Accounting and Financial Management Division, before the Committee on Banking, Housing, and Urban Affairs, United States Senate. [Washington, D.C.]: U.S. General Accounting Office, 1990.

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Book chapters on the topic "Financial statement insurance"

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Owen, Geoffrey, Tom Kirchmaier, and Jeremy Grant. "Joshua Ronen on Financial Statement Insurance." In Corporate Governance in the US and Europe, 88–90. London: Palgrave Macmillan UK, 2006. http://dx.doi.org/10.1057/9780230512450_16.

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Ronen, Joshua. "Post-Enron Reform: Financial Statement Insurance, and GAAP Re-Visited." In Accounting and Regulation, 31–58. New York, NY: Springer New York, 2014. http://dx.doi.org/10.1007/978-1-4614-8097-6_3.

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Pucci, Sabrina. "Insurance Financial Statements." In Bancassurance in Europe, 115–38. London: Palgrave Macmillan UK, 2012. http://dx.doi.org/10.1057/9780230358287_6.

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Cárdenas, Erick Rincón, and Valeria Martinez Molano. "Business Registration Data as the Best Vehicle to Achieve KYC and AML for Business." In AIDA Europe Research Series on Insurance Law and Regulation, 297–316. Cham: Springer International Publishing, 2022. http://dx.doi.org/10.1007/978-3-030-85817-9_13.

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AbstractTo achieve the corporate purpose of a company, it is necessary to follow the regulations that exist in its respective sector, which include not only the adoption of policies and protocols, but also the prevention of fraudulent activities, which can be done through a sufficient knowledge of the customer. It is of greater relevance in the case of insurance companies, which must sufficiently know their client, taking into account their transactions and activities, since the internal decisions that the company takes in relation to the risks it assumes are based on its own corporate governance policies.For this purpose, this chapter proposes the alternative of implementing RegTech tools through the adoption of a Single Business Registry. This registry contains all the required information from a company, including financial statements for the respective periods, which can be supplemented with records already existing in a country, as this would facilitate regulatory compliance.
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"INSURANCE." In UK GAAP Financial Statement Disclosures Manual, 485–92. Chichester, UK: John Wiley & Sons, Ltd, 2016. http://dx.doi.org/10.1002/9781119283393.ch29.

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Bhattacharya, Rohit. "Financial Inclusion in India." In Wealth Creation and Poverty Reduction, 559–68. IGI Global, 2020. http://dx.doi.org/10.4018/978-1-7998-1207-4.ch033.

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The concept of Financial Inclusion is not a new one. It has become a catchphrase now and has attracted the global attention in the recent past. Lack of accessible, affordable and appropriate financial services has always been a global problem. It is estimated that about 2.9 billion people around the world do not have access to formal sources of banking and financial services. India is said to live in its villages, a convincing statement, considering that nearly 72% of our population lives there. However, a significant proportion of our 650,000 odd villages does not have a single bank branch to boast of, leaving swathes of the rural population in financial exclusion. RBI has reported that the financial exclusion in India leads to the loss of GDP to the extent of one per cent (RBI, Working Paper Series (DEPR): 8/2011). Financially excluded people, consistently, depend on money lenders even for their day to day needs, borrowing at excessive rates to finally get caught in a debt trap. In addition, people in far-off villages are completely unaware of financial products like insurance, which could protect them in adverse situation. Therefore, financial inclusion is a big necessity for our country as a large chunk of the world's poor resides here. Access to finance by the poor and vulnerable groups is a prerequisite for poverty reduction and social cohesion. Present paper is an attempt to highlight the present efforts of financial inclusion in India its future road map, its challenges etc.
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Srinivasan, S. "Meeting Compliance Requirements While Using Cloud Services." In Cloud Security, 1769–86. IGI Global, 2019. http://dx.doi.org/10.4018/978-1-5225-8176-5.ch087.

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Compliance with government and industry regulations is an essential part of conducting business in several sectors. Many of the requirements revolve around financial, privacy, or security aspects. Most of the requirements are due to federal regulations in USA while some are industry requirements that are applicable globally. Even some of the federal regulations in USA apply to service providers abroad when they are providing service to entities in USA. In that sense, all of the compliance requirements discussed here apply to a global audience. In this chapter, the authors discuss in detail the scope of the Health Insurance Portability and Accountability Act, Sarbanes-Oxley Act, Federal Information Security Management Act, Gramm-Leach-Bliley Act, Payment Card Industry Requirements, and the Statement on Auditing Standards 70. These compliance requirements concern protecting the customer data stored in the cloud with respect to confidentiality and integrity. Several of these requirements have significant enforcement powers associated with them, and businesses need to take these requirements seriously and comply. The compliance aspect involves gathering and reporting appropriate information on a regular basis. The authors present details on all these aspects in this chapter.
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Srinivasan, S. "Meeting Compliance Requirements while using Cloud Services." In Advances in Business Information Systems and Analytics, 127–44. IGI Global, 2014. http://dx.doi.org/10.4018/978-1-4666-5788-5.ch007.

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Compliance with government and industry regulations is an essential part of conducting business in several sectors. Many of the requirements revolve around financial, privacy, or security aspects. Most of the requirements are due to federal regulations in USA while some are industry requirements that are applicable globally. Even some of the federal regulations in USA apply to service providers abroad when they are providing service to entities in USA. In that sense, all of the compliance requirements discussed here apply to a global audience. In this chapter, the authors discuss in detail the scope of the Health Insurance Portability and Accountability Act, Sarbanes-Oxley Act, Federal Information Security Management Act, Gramm-Leach-Bliley Act, Payment Card Industry Requirements, and the Statement on Auditing Standards 70. These compliance requirements concern protecting the customer data stored in the cloud with respect to confidentiality and integrity. Several of these requirements have significant enforcement powers associated with them, and businesses need to take these requirements seriously and comply. The compliance aspect involves gathering and reporting appropriate information on a regular basis. The authors present details on all these aspects in this chapter.
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Lenard, Mary Jane, and Pervaiz Alam. "Application of Fuzzy Logic to Fraud Detection." In Encyclopedia of Information Science and Technology, First Edition, 135–39. IGI Global, 2005. http://dx.doi.org/10.4018/978-1-59140-553-5.ch026.

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In light of recent reporting of the failures of some of the major publicly-held companies in the U.S. (e.g., Enron & WorldCom), it has become increasingly important that management, auditors, analysts, and regulators be able to assess and identify fraudulent financial reporting. The Enron and WorldCom failures illustrate that financial reporting fraud could have disastrous consequences both for stockholders and employees. These recent failures have not only adversely affected the U.S. accounting profession but have also raised serious questions about the credibility of financial statements. KPMG (2003) reports seven broad categories of fraud experienced by U.S. businesses and governments: employee fraud (60%), consumer fraud (32%), third-party fraud (25%), computer crime (18%), misconduct (15%), medical/insurance fraud (12%), and financial reporting fraud (7%). Even though it occurred with least frequency, the average cost of financial reporting fraud was the highest, at $257 million, followed by the cost of medical/insurance fraud (average cost of $33.7 million).
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"UK valuation standards: valuation for financial statements; replacement cost (contractor’s) method; loan security valuations and fire insurance replacement cost." In Modern Methods of Valuation, 375–91. Estates Gazette, 2012. http://dx.doi.org/10.4324/9780080971179-29.

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Conference papers on the topic "Financial statement insurance"

1

Łyskawa, Krzysztof, Arleta Kędra, Lyubov Klapkiv, and Jurij Klapkiv. "Digitalization in insurance companies." In Contemporary Issues in Business, Management and Economics Engineering. Vilnius Gediminas Technical University, 2019. http://dx.doi.org/10.3846/cibmee.2019.086.

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Purpose – the main idea of the article was to characterize the process of digitalization in insurance companies through the implementation of information and communication technologies (ICT). This research examined the relationship between the expenses for information technologies of selected insurance companies and the results of their activity. Research methodology – the research had empirical character and was based on the analysis of two groups of indicators: digitalization and insurance. The first group characterizes the level of insurance companies’ investments in ICT, and the second – the results of insurance activity. Data were collected from notes to financial statements of top 4 European insur-ance groups. The results have been received based on correlation analysis. Findings – the results of the research showed that there is a different tendency in the raising of ICT investments and the values of gross premiums, claims, and expenses. This result deals with the important question in insurance if the higher invests in technologies could be a factor of insurers’ effectiveness. Research limitations – most important limitation relates to the lack of complete data about information and communica-tion technologies in insurers. It is closely connected with some ambiguity in defining modern information technologies. Practical implications – the results of the research could be used in the decision-making process in practice or future re-search. Originality/Value – in the research the possibility to combine analysis and comparison of selected parameters of digitali-zation based on financial statements of insurance companies was described.
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Abbasova, A., A. Steganceva, and Yu Popova. "ENVIRONMENTAL MANAGEMENT." In Manager of the Year. FSBE Institution of Higher Education Voronezh State University of Forestry and Technologies named after G.F. Morozov, 2022. http://dx.doi.org/10.34220/my2021_7-10.

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: A sudden increase in the technogenic impact on the surrounding natural sphere has created a real danger of the environmental crisis. In this regard, research has arisen on strategic projects for environmental protection activities aimed at selecting low-cost and efficient production technologies. The global nature and the colossal variety of the use of natural resources in economic activity directly necessitated the use of a systematic approach, scientifically reasoned informative and financial analysis of environmental management. Thus, the basic basic principles of the environmental management system – environmental management – began to form. The place and role of environmental management in the general concept of environmental and natural resource activities is considered within the framework of the discipline “Environmental Management”, which is aimed at obtaining information, legal and methodological bases for students in order to research projects and implement concepts of environmental management, rational use of natural resources, promotion of resource and energy conservation technologies. The training manual consists of 8 areas, which highlight the characteristic features of the concept of environmental management, including the organization of the environmental sphere in different enterprises, the essence of environmental marketing, the main statements, types and operations of environmental auditing, waste management and environmental insurance issues, and other nuances.
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Wisdianti, Diza, Enggar Arum, and Rico Wijaya. "The Analysis of Fraud Detection Using the Beneish Ratio Index and the F Score Model Method on the Financial Statements of the State-Owned Insurance Companies Registered in Indonesia." In Proceedings of the 2nd Universitas Kuningan International Conference on System, Engineering, and Technology, UNISET 2021, 2 December 2021, Kuningan, West Java, Indonesia. EAI, 2022. http://dx.doi.org/10.4108/eai.2-12-2021.2320344.

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