Publicação
Interaction between Ifrs 17 and Ifrs 9: accounting strategies and implications for investors
| datacite.subject.fos | Ciências Sociais::Economia e Gestão | pt_PT |
| dc.contributor.advisor | Rizzo, Antonino Emanuele | |
| dc.contributor.author | Tagliaferri, Loris | |
| dc.date.accessioned | 2020-11-10T15:43:16Z | |
| dc.date.available | 2020-11-10T15:43:16Z | |
| dc.date.issued | 2020-01-13 | |
| dc.date.submitted | 2020-01-03 | |
| dc.description.abstract | 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. | pt_PT |
| dc.identifier.tid | 202495434 | pt_PT |
| dc.identifier.uri | http://hdl.handle.net/10362/106870 | |
| dc.language.iso | eng | pt_PT |
| dc.relation | Nova School of Business and Economics | |
| dc.subject | Accounting mismatche | pt_PT |
| dc.subject | ALM | pt_PT |
| dc.subject | Classification | pt_PT |
| dc.subject | Volatility | pt_PT |
| dc.title | Interaction between Ifrs 17 and Ifrs 9: accounting strategies and implications for investors | pt_PT |
| dc.type | master thesis | |
| dspace.entity.type | Publication | |
| oaire.awardNumber | UID/ECO/00124/2013 | |
| oaire.awardTitle | Nova School of Business and Economics | |
| oaire.awardURI | info:eu-repo/grantAgreement/FCT/6817 - DCRRNI ID/UID%2FECO%2F00124%2F2013/PT | |
| oaire.fundingStream | 6817 - DCRRNI ID | |
| project.funder.identifier | http://doi.org/10.13039/501100001871 | |
| project.funder.name | Fundação para a Ciência e a Tecnologia | |
| rcaap.rights | openAccess | pt_PT |
| rcaap.type | masterThesis | pt_PT |
| relation.isProjectOfPublication | 644a3f4f-817b-4d0d-aba6-f98cdca28bc7 | |
| relation.isProjectOfPublication.latestForDiscovery | 644a3f4f-817b-4d0d-aba6-f98cdca28bc7 | |
| thesis.degree.name | A Work Project, presented as part of the requirements for the Award of a Masters Degree in Finance from the NOVA – School of Business and Economics | pt_PT |
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