Interaction between Ifrs 17 and Ifrs 9: accounting strategies and implications for investors

• Autor(a) principal: Tagliaferri, Loris
• Data de Publicação: 2020
• Tipo de documento: Dissertação
• Idioma: eng
• Título da fonte: Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
• Texto Completo: http://hdl.handle.net/10362/106870
• topic: Accounting mismatche; ALM; Classification; Volatility; Domínio/Área Científica::Ciências Sociais::Economia e Gestão

Interaction between IFRS 17 and IFRS 9: accounting strategies and implication for investors Accounting Standards offer sometimes the possibility for an entity to choose between more viable options when reporting and accounting for items in their financial statements. Furthermore, the conjunction between an insurance contract (IFRS 17) which is recognized as a financial instrument under IFRS 9 intertwines even more the scenarios that an insurer is going to face when both Standards will be mandatory.After having introduced the Standards and how financial statements can be affected by their application, the focus will move on the impact that investors relations might have and how entities should manage this through ALM.