Analise e desafios do IFRS4 (fase II): contratos de seguro
Autor(a) principal: | |
---|---|
Data de Publicação: | 2012 |
Tipo de documento: | Dissertação |
Idioma: | por |
Título da fonte: | Biblioteca Digital de Teses e Dissertações da PUC_SP |
Texto Completo: | https://tede2.pucsp.br/handle/handle/1496 |
Resumo: | The purpose of this paper is to analyze the changes in IFRS4 as proposed by IASB and to make a contribution in the discussions about the challenges for implementing it in Brazil. An insurance company is a financial entity, picking up, in advance, resources from the public against future guarantee. On the other side, similar risks affecting banks also threatens insurance companies. Due to the role of banking activities in the economy, operational and solvency rules were established for financial entities based on enterprise risk management approach, there are the rules of Basel I and II. Similar requirements guided the insurance market, the so called Solvency I and II. At the same time, international organizations have been up-dating the accounting principles and the financial reports to the new dynamic and new financial instruments, so in 2008, the IASB published the consolidated standards, IFRS, including rules for insurance contracts accounting. Actions already taken and forthcoming are implemented in world scale, no more solely in one country, is the globalization of accounting principles. The implementation of IRFS4 has also other advantages as to facilitate the comparison of financial situation between Brazilian companies and also to other markets. The Brazilian Commissioner SUSEP, had been following the international practice, introducing them, gradually, in the Brazilian Insurance Market. According the opinions of specialist in these matters, recently interviewed, and as result of the interpretation of their comments, the new rules will, no doubt, will impact in company reporting both from the qualitative and quantitative points of view. About the qualitative side, are strong expectations that future financial reports, prepared under new accounting rules allows the users of the information to clearly understand the type of risks underwrites by the entities. While, from the quantitative side, valuation of assets and liabilities, based on concepts of fair value and present value of future cash flows, will impact in the calculation of the net worth, and consequently in the solvency of the entity. If the new accounting rules for insurance contracts issued by SUSEP, following most of the CPC11, demonstrates the difficulties to implement some concepts, as an example, the reporting of reinsurance operations, surely, the phase II of IFRS4 will bring to the market more troubles. On the other side, according the same experts, to achieve satisfactory results it will be necessary that, both actuaries and accountants, working hard together, in order to understand and apply the accounting rules in a correct way |
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Marion, José Carloshttp://buscatextual.cnpq.br/buscatextual/visualizacv.do?id=K4504133J2Bagnati, Victor Hugo César2016-04-25T18:39:47Z2012-08-022012-05-17Bagnati, Victor Hugo César. Analise e desafios do IFRS4 (fase II): contratos de seguro. 2012. 150 f. Dissertação (Mestrado em Ciências Cont. Atuariais) - Pontifícia Universidade Católica de São Paulo, São Paulo, 2012.https://tede2.pucsp.br/handle/handle/1496The purpose of this paper is to analyze the changes in IFRS4 as proposed by IASB and to make a contribution in the discussions about the challenges for implementing it in Brazil. An insurance company is a financial entity, picking up, in advance, resources from the public against future guarantee. On the other side, similar risks affecting banks also threatens insurance companies. Due to the role of banking activities in the economy, operational and solvency rules were established for financial entities based on enterprise risk management approach, there are the rules of Basel I and II. Similar requirements guided the insurance market, the so called Solvency I and II. At the same time, international organizations have been up-dating the accounting principles and the financial reports to the new dynamic and new financial instruments, so in 2008, the IASB published the consolidated standards, IFRS, including rules for insurance contracts accounting. Actions already taken and forthcoming are implemented in world scale, no more solely in one country, is the globalization of accounting principles. The implementation of IRFS4 has also other advantages as to facilitate the comparison of financial situation between Brazilian companies and also to other markets. The Brazilian Commissioner SUSEP, had been following the international practice, introducing them, gradually, in the Brazilian Insurance Market. According the opinions of specialist in these matters, recently interviewed, and as result of the interpretation of their comments, the new rules will, no doubt, will impact in company reporting both from the qualitative and quantitative points of view. About the qualitative side, are strong expectations that future financial reports, prepared under new accounting rules allows the users of the information to clearly understand the type of risks underwrites by the entities. While, from the quantitative side, valuation of assets and liabilities, based on concepts of fair value and present value of future cash flows, will impact in the calculation of the net worth, and consequently in the solvency of the entity. If the new accounting rules for insurance contracts issued by SUSEP, following most of the CPC11, demonstrates the difficulties to implement some concepts, as an example, the reporting of reinsurance operations, surely, the phase II of IFRS4 will bring to the market more troubles. On the other side, according the same experts, to achieve satisfactory results it will be necessary that, both actuaries and accountants, working hard together, in order to understand and apply the accounting rules in a correct wayO presente trabalho tem por objetivos analisar a proposta do IASB de alteração do pronunciamento IFRS4 e contribuir para a discussão dos principais desafios para a sua aplicação no Brasil. Uma entidade seguradora é uma instituição financeira, captando recursos dos clientes em troca de uma garantia futura, de modo que, essas entidades estão sujeitas a riscos semelhantes aos que ameaçam os bancos. Devido à importância da atividade bancária na economia foram estabelecidas normas operacionais e de solvência para essas entidades, com foco na gestão de riscos (ERM), são as chamadas regras Basiléia I e II. As seguradoras são alcançadas por regras similares: Solvência I e II. Em paralelo, os órgãos contábeis internacionais foram adaptando os princípios e as demonstrações à nova dinâmica do mercado e aos novos instrumentos financeiros, assim sendo, em 2008, o IASB publica o texto consolidado das IFRS, com regras para contabilização dos contratos de seguros, dentre outros itens. Todas as ações realizadas e as que estão por vir o são em escala mundial, já não mais são exclusivamente de um país ou realizadas de forma isolada: é a globalização da informação contábil. É claro que a adoção pelo Brasil das regras IFRS, facilitará a comparação da situação patrimonial e dos resultados não só entre as entidades locais, como também com outros mercados seguradores. No mercado segurador brasileiro, a Superintendência de Seguros Privados vem acompanhando as normas internacionais, incorporando-as, gradualmente, às práticas locais. Como é evidenciado através da pesquisa realizada, e com mais clareza, pela leitura e interpretação das entrevistas com especialistas nesta matéria, as novas regras terão, sem dúvida, impacto significativo nas demonstrações contábeis tanto do ponto de vista qualitativo quanto do ponto de vista quantitativo. No que diz respeito a qualidade, a expectativa é que as futuras demonstrações contábeis sejam mais esclarecedoras para os usuários dessa informação, no que diz respeito a divulgação dos riscos assumidos pelas entidades. Pelo lado quantitativo, a avaliação dos ativos financeiros e dos passivos da operação, com base no valor justo e o valor presente dos fluxos futuros, impactarão no patrimônio líquido das entidades e consequentemente na determinação da sua solvência. Se a norma contábil da Superintendência, que adota grande parte do pronunciamento CPC nº 11, sobre contratos de seguros, cujo cumprimento é exigido a partir de 2011, mostrou as dificuldades da aplicação de alguns conceitos, como por exemplo, o da apresentação da operação de resseguro, imagina-se que a futura norma, provavelmente bem próxima ao IFRS4 (fase II) vai trazer maiores dificuldades. Entretanto, em opinião dos especialistas que participaram das entrevistas, para alcançar resultados satisfatórios, será necessário que atuários e contadores se preparem de forma coordenada, no intuito de poder interpreta-las e aplica-las corretamenteapplication/pdfhttp://tede2.pucsp.br/tede/retrieve/2747/Victor%20Hugo%20Cesar%20Bagnati.pdf.jpgporPontifícia Universidade Católica de São PauloPrograma de Estudos Pós-Graduados em Ciências Contábeis e AtuariaisPUC-SPBRCiências Cont. AtuariaisContratos de segurosDemonstrações contábeisNormas Internacionais do Relatório Financeiro (IFRS)IFRS 4Princípios de contabilidadeSeguradorasSolvênciaInsurance contractsFinancial reportsInternational Financial Reporting Standards (IFRS)IFRS4Accounting principlesInsurersSolvencyCNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEISAnalise e desafios do IFRS4 (fase II): contratos de seguroinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/masterThesisinfo:eu-repo/semantics/openAccessreponame:Biblioteca Digital de Teses e Dissertações da PUC_SPinstname:Pontifícia Universidade Católica de São Paulo (PUC-SP)instacron:PUC_SPTEXTVictor Hugo Cesar Bagnati.pdf.txtVictor Hugo Cesar Bagnati.pdf.txtExtracted texttext/plain274417https://repositorio.pucsp.br/xmlui/bitstream/handle/1496/3/Victor%20Hugo%20Cesar%20Bagnati.pdf.txt0387b253e9cf0573ccb1fa5cf7848bccMD53ORIGINALVictor Hugo Cesar Bagnati.pdfapplication/pdf1219433https://repositorio.pucsp.br/xmlui/bitstream/handle/1496/1/Victor%20Hugo%20Cesar%20Bagnati.pdfb1d30c6fdd4234bf373df016384348e4MD51THUMBNAILVictor Hugo Cesar Bagnati.pdf.jpgVictor Hugo Cesar Bagnati.pdf.jpgGenerated Thumbnailimage/jpeg1946https://repositorio.pucsp.br/xmlui/bitstream/handle/1496/2/Victor%20Hugo%20Cesar%20Bagnati.pdf.jpgfd7e006eb5a346f12a030a18ea472fdaMD52handle/14962022-04-28 17:34:24.984oai:repositorio.pucsp.br:handle/1496Biblioteca Digital de Teses e Dissertaçõeshttps://sapientia.pucsp.br/https://sapientia.pucsp.br/oai/requestbngkatende@pucsp.br||rapassi@pucsp.bropendoar:2022-04-28T20:34:24Biblioteca Digital de Teses e Dissertações da PUC_SP - Pontifícia Universidade Católica de São Paulo (PUC-SP)false |
dc.title.por.fl_str_mv |
Analise e desafios do IFRS4 (fase II): contratos de seguro |
title |
Analise e desafios do IFRS4 (fase II): contratos de seguro |
spellingShingle |
Analise e desafios do IFRS4 (fase II): contratos de seguro Bagnati, Victor Hugo César Contratos de seguros Demonstrações contábeis Normas Internacionais do Relatório Financeiro (IFRS) IFRS 4 Princípios de contabilidade Seguradoras Solvência Insurance contracts Financial reports International Financial Reporting Standards (IFRS) IFRS4 Accounting principles Insurers Solvency CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS |
title_short |
Analise e desafios do IFRS4 (fase II): contratos de seguro |
title_full |
Analise e desafios do IFRS4 (fase II): contratos de seguro |
title_fullStr |
Analise e desafios do IFRS4 (fase II): contratos de seguro |
title_full_unstemmed |
Analise e desafios do IFRS4 (fase II): contratos de seguro |
title_sort |
Analise e desafios do IFRS4 (fase II): contratos de seguro |
author |
Bagnati, Victor Hugo César |
author_facet |
Bagnati, Victor Hugo César |
author_role |
author |
dc.contributor.advisor1.fl_str_mv |
Marion, José Carlos |
dc.contributor.authorLattes.fl_str_mv |
http://buscatextual.cnpq.br/buscatextual/visualizacv.do?id=K4504133J2 |
dc.contributor.author.fl_str_mv |
Bagnati, Victor Hugo César |
contributor_str_mv |
Marion, José Carlos |
dc.subject.por.fl_str_mv |
Contratos de seguros Demonstrações contábeis Normas Internacionais do Relatório Financeiro (IFRS) IFRS 4 Princípios de contabilidade Seguradoras Solvência |
topic |
Contratos de seguros Demonstrações contábeis Normas Internacionais do Relatório Financeiro (IFRS) IFRS 4 Princípios de contabilidade Seguradoras Solvência Insurance contracts Financial reports International Financial Reporting Standards (IFRS) IFRS4 Accounting principles Insurers Solvency CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS |
dc.subject.eng.fl_str_mv |
Insurance contracts Financial reports International Financial Reporting Standards (IFRS) IFRS4 Accounting principles Insurers Solvency |
dc.subject.cnpq.fl_str_mv |
CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS |
description |
The purpose of this paper is to analyze the changes in IFRS4 as proposed by IASB and to make a contribution in the discussions about the challenges for implementing it in Brazil. An insurance company is a financial entity, picking up, in advance, resources from the public against future guarantee. On the other side, similar risks affecting banks also threatens insurance companies. Due to the role of banking activities in the economy, operational and solvency rules were established for financial entities based on enterprise risk management approach, there are the rules of Basel I and II. Similar requirements guided the insurance market, the so called Solvency I and II. At the same time, international organizations have been up-dating the accounting principles and the financial reports to the new dynamic and new financial instruments, so in 2008, the IASB published the consolidated standards, IFRS, including rules for insurance contracts accounting. Actions already taken and forthcoming are implemented in world scale, no more solely in one country, is the globalization of accounting principles. The implementation of IRFS4 has also other advantages as to facilitate the comparison of financial situation between Brazilian companies and also to other markets. The Brazilian Commissioner SUSEP, had been following the international practice, introducing them, gradually, in the Brazilian Insurance Market. According the opinions of specialist in these matters, recently interviewed, and as result of the interpretation of their comments, the new rules will, no doubt, will impact in company reporting both from the qualitative and quantitative points of view. About the qualitative side, are strong expectations that future financial reports, prepared under new accounting rules allows the users of the information to clearly understand the type of risks underwrites by the entities. While, from the quantitative side, valuation of assets and liabilities, based on concepts of fair value and present value of future cash flows, will impact in the calculation of the net worth, and consequently in the solvency of the entity. If the new accounting rules for insurance contracts issued by SUSEP, following most of the CPC11, demonstrates the difficulties to implement some concepts, as an example, the reporting of reinsurance operations, surely, the phase II of IFRS4 will bring to the market more troubles. On the other side, according the same experts, to achieve satisfactory results it will be necessary that, both actuaries and accountants, working hard together, in order to understand and apply the accounting rules in a correct way |
publishDate |
2012 |
dc.date.available.fl_str_mv |
2012-08-02 |
dc.date.issued.fl_str_mv |
2012-05-17 |
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2016-04-25T18:39:47Z |
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info:eu-repo/semantics/publishedVersion |
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info:eu-repo/semantics/masterThesis |
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Bagnati, Victor Hugo César. Analise e desafios do IFRS4 (fase II): contratos de seguro. 2012. 150 f. Dissertação (Mestrado em Ciências Cont. Atuariais) - Pontifícia Universidade Católica de São Paulo, São Paulo, 2012. |
dc.identifier.uri.fl_str_mv |
https://tede2.pucsp.br/handle/handle/1496 |
identifier_str_mv |
Bagnati, Victor Hugo César. Analise e desafios do IFRS4 (fase II): contratos de seguro. 2012. 150 f. Dissertação (Mestrado em Ciências Cont. Atuariais) - Pontifícia Universidade Católica de São Paulo, São Paulo, 2012. |
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