Análise empresarial do ramo de seguros: os impactos da IFRS 17 e o período pandêmico

• Autor(a) principal: Santos, Suzana Rosa dos
• Data de Publicação: 2022
• Tipo de documento: Dissertação
• Idioma: por
• Título da fonte: Biblioteca Digital de Teses e Dissertações da PUC_SP
• Texto Completo: https://repositorio.pucsp.br/jspui/handle/handle/28408
• topic: CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS; Seguradoras com capital aberto; Índices econômico-financeiros; Iindicadores de atividade; IFRS 17; Publicly traded insurance companies; Economic and financial indexes; Activity indexes; IFRS 17

This dissertation aims to analyze the Brazilian insurance market through data extracted from the financial statements from 2018 to 2021; information about the new accounting standard covering the entire market for publicly traded insurance companies (IFRS 17). The analysis will include the period before and during the COVID-19 pandemic, which had an impact not only in Brazil but throughout the world. In 2021, this market raised BRL 306.4 billion. The business volume of this sector represents about 6.3% of GDP if the participation of Supplementary Health is considered and 3.5% without this segment. In 2021, the industry paid more than BRL 393.2 billion among benefits, indemnities, redemptions, prizes, and medical and dental expenses. The sector is also liable for 23.4% of the Brazilian public debt. The research is comparative, quantitative, and qualitative and initially relied on the analysis of six insurers, but three of them did not provide sufficient information. It was observed by the economic and financial indexes, mainly by the activity indexes, that the insurers, even in the pandemic period, managed to obtain good results and seemed to be structured to take on future challenges. However, some individual points drew attention and should be evaluated as described in the course of this research. There are challenging situations that deserve attention and future studies