Allocation of operating costs under the international financial reporting standard (IFRS) 17 : a practical approach

Detalhes bibliográficos
Autor(a) principal: Pimenta, Bernardo Maria Lopes
Data de Publicação: 2023
Tipo de documento: Dissertação
Idioma: eng
Título da fonte: Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
Texto Completo: http://hdl.handle.net/10400.5/29891
Resumo: Mestrado Bolonha em Actuarial Science
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spelling Allocation of operating costs under the international financial reporting standard (IFRS) 17 : a practical approachIFRS 17Cost AllocationInsurance AccountingInsurance Financial ManagementTransition AccountingMestrado Bolonha em Actuarial ScienceThis project examines the allocation of operating costs in life insurance companies under the International Financial Reporting Standard (IFRS) 17, a significant change from the previous IFRS 4 standard. It focuses on the practical adaptation of the General Model used by XYZ Life Insurance Company to the Modified IFRS 17 General Model, ensuring compliance with the new guidelines while providing a practical guide. The study explores the methodologies of cost allocation, illustrating the impact of IFRS 17 on financial reporting. By analyzing the transition, this project offers insights into the complexities and challenges posed by the new standard and presents a comprehensive framework for efficient cost allocation in the insurance sector.Instituto Superior de Economia e GestãoSimões, Onofre AlvesRepositório da Universidade de LisboaPimenta, Bernardo Maria Lopes2023-102023-10-01T00:00:00Z2024-07-22T00:00:00Zinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/masterThesisapplication/pdfhttp://hdl.handle.net/10400.5/29891engPimenta, Bernardo Maria Lopes (2023). “Allocation of operating costs under the international financial reporting standard (IFRS) 17 : a practical approach”. Dissertação de Mestrado. Universidade de Lisboa. Instituto Superior de Economia e Gestãoinfo:eu-repo/semantics/embargoedAccessreponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãoinstacron:RCAAP2024-01-28T01:33:24Zoai:www.repository.utl.pt:10400.5/29891Portal AgregadorONGhttps://www.rcaap.pt/oai/openaireopendoar:71602024-03-20T01:58:20.272531Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãofalse
dc.title.none.fl_str_mv Allocation of operating costs under the international financial reporting standard (IFRS) 17 : a practical approach
title Allocation of operating costs under the international financial reporting standard (IFRS) 17 : a practical approach
spellingShingle Allocation of operating costs under the international financial reporting standard (IFRS) 17 : a practical approach
Pimenta, Bernardo Maria Lopes
IFRS 17
Cost Allocation
Insurance Accounting
Insurance Financial Management
Transition Accounting
title_short Allocation of operating costs under the international financial reporting standard (IFRS) 17 : a practical approach
title_full Allocation of operating costs under the international financial reporting standard (IFRS) 17 : a practical approach
title_fullStr Allocation of operating costs under the international financial reporting standard (IFRS) 17 : a practical approach
title_full_unstemmed Allocation of operating costs under the international financial reporting standard (IFRS) 17 : a practical approach
title_sort Allocation of operating costs under the international financial reporting standard (IFRS) 17 : a practical approach
author Pimenta, Bernardo Maria Lopes
author_facet Pimenta, Bernardo Maria Lopes
author_role author
dc.contributor.none.fl_str_mv Simões, Onofre Alves
Repositório da Universidade de Lisboa
dc.contributor.author.fl_str_mv Pimenta, Bernardo Maria Lopes
dc.subject.por.fl_str_mv IFRS 17
Cost Allocation
Insurance Accounting
Insurance Financial Management
Transition Accounting
topic IFRS 17
Cost Allocation
Insurance Accounting
Insurance Financial Management
Transition Accounting
description Mestrado Bolonha em Actuarial Science
publishDate 2023
dc.date.none.fl_str_mv 2023-10
2023-10-01T00:00:00Z
2024-07-22T00:00:00Z
dc.type.status.fl_str_mv info:eu-repo/semantics/publishedVersion
dc.type.driver.fl_str_mv info:eu-repo/semantics/masterThesis
format masterThesis
status_str publishedVersion
dc.identifier.uri.fl_str_mv http://hdl.handle.net/10400.5/29891
url http://hdl.handle.net/10400.5/29891
dc.language.iso.fl_str_mv eng
language eng
dc.relation.none.fl_str_mv Pimenta, Bernardo Maria Lopes (2023). “Allocation of operating costs under the international financial reporting standard (IFRS) 17 : a practical approach”. Dissertação de Mestrado. Universidade de Lisboa. Instituto Superior de Economia e Gestão
dc.rights.driver.fl_str_mv info:eu-repo/semantics/embargoedAccess
eu_rights_str_mv embargoedAccess
dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv Instituto Superior de Economia e Gestão
publisher.none.fl_str_mv Instituto Superior de Economia e Gestão
dc.source.none.fl_str_mv reponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação
instacron:RCAAP
instname_str Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação
instacron_str RCAAP
institution RCAAP
reponame_str Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
collection Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
repository.name.fl_str_mv Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação
repository.mail.fl_str_mv
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