Impacto da adoção antecipada do IFRS 9: instrumentos financeiros nos índices de rentabilidade em sociedades seguradoras brasileiras

• Autor(a) principal: Ferreira, Alvaro Bueno
• Data de Publicação: 2015
• Tipo de documento: Trabalho de conclusão de curso
• Idioma: por
• Título da fonte: Biblioteca Digital de Teses e Dissertações da PUC_SP
• Texto Completo: https://repositorio.pucsp.br/jspui/handle/handle/30199
• topic: CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS; IFRS 9; Demonstrações contábeis; Rentabilidade

This monograph it’s about the early adoption of IFRS 9 normative - Financial Instruments by Brazilian insurers and impacts that will occur in the financial statements resulting changes in the numerators and denominators of the profitability indexes of these institutions. This issue is extremely important not only for financial market participants, but also for all institutions that have financial assets in their portfolios. It is important remembering that until December 31, 2017, for purposes of disclosure of the financial statements at the international level, the principles of the old IAS 39 - Financial Instruments: Recognition and Measurement are still valid. The methodology developed to identify the balance sheet to be used for recalculation of the indexes, it was used as a criterion the main Brazilian insurance groups that are linked to major retail banks, namely Bradesco Seguros, Itaú Seguros and Zurich Santander. In addition, the insurance groups that were chosen are required to disclose at least once a year their financial statements based on international standards issued by the IASB. The study concluded that the profitability ratios calculated for Brazilian insurers in 2014 had their results slightly impacted due to the changes that occurred between the fair value and amortized cost of these financial assets