O papel dos atuários frente a implementação da IFRS 17

• Autor(a) principal: Mattozo, Katia de Góes
• Data de Publicação: 2023
• 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/32862
• topic: CNPQ::OUTROS::CIENCIAS ATUARIAIS; IFRS; Atuários; Ciências atuariais; Contratos de seguros; IFRS; Actuaries; Actuarial sciences; Insurance contracts

The study in question had the general objective of carrying out an analysis regarding IFRS 17, highlighting the reasons why it was created with regard to Insurance Contracts. In this context, an analysis was also carried out in relation to the concept of the Actuary profession and Actuarial Sciences, which is the professional who - often - works in isolation and alone involved in calculations, spreadsheets, life tables and risk models. By understanding the relevance of delving deeper into this theme, in order to contribute with new information about it and, thus, be able to verify the role of the actuary in relation to the implementation of IFRS 17, bibliographic research was carried out in books, articles, magazines, monographs, theses and other diverse materials that could complement this study. Thus, what has become evident is that insurers will need to adjust to the new international requirements in view of the implementation of IFRS 17, having to invest in new internal processes and technological platforms that can offer customers transparency of the data provided and performance evaluation. With this, the role of the actuary is solidified and becomes even more relevant, as he will also need to adapt to these requirements, being an instrument between the client and the insurance company regarding the provision of information and clarification of doubts about it. In this way, in addition to the functions already performed and which are your responsibility, you will need to exercise them with more transparency, so that you can really help people or companies to mitigate negative financial consequences in relation to the decisions taken