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Workers' Compensation Insurance and IFRS17 non-similar to Life Techniques With Focus on Risk Adjustment.

紀錄類型:	書目-語言資料,手稿 : Monograph/item
正題名/作者:	Workers' Compensation Insurance and IFRS17 non-similar to Life Techniques With Focus on Risk Adjustment./
作者:	Diyaolu, Olamilekan.
面頁冊數:	1 online resource (51 pages)
附註:	Source: Masters Abstracts International, Volume: 83-10.
Contained By:	Masters Abstracts International83-10.
標題:	Principles. -
電子資源:	click for full text (PQDT)
ISBN:	9798209928287

Workers' Compensation Insurance and IFRS17 non-similar to Life Techniques With Focus on Risk Adjustment.
Diyaolu, Olamilekan.

Workers' Compensation Insurance and IFRS17 non-similar to Life Techniques With Focus on Risk Adjustment. - 1 online resource (51 pages)

Source: Masters Abstracts International, Volume: 83-10.

Thesis (Master's)--Universidade de Lisboa (Portugal), 2021.

Includes bibliographical references

The need for global comparability, recognition, measurement, presentation, and disclosure of insurance contracts gave birth to IFRS17. IFRS17 marks a new era for insurance contract accounting. This work brings forward the impact of IFRS17 on the Workers Compensation line of business (WC LoB).Liabilities in the WC LoB can be of a very different nature, namely workers compensatio insurance using non-similar to life techniques and annuities originating from non-life insurance contracts and relating to health insurance obligations that use similar to life techniques (SLT).The main focus of this paper will be on the non-similar life technique as this is the very specificity of the Portuguese insurance market. The report will present the basic measurement approaches with more focus on the Premium Allocation Approach (PAA) under the standard.The structure of the report resumes the analysis of the impact of IFRS17 on Workers Compensation by considering the disaggregation into non-similar and similar to life techniques i.e., claims arising from the WC LoB are divided into two types. The Addactis IBNRS software will be used in the analysis of this report. This is dedicated software for the non-life type of claims reserving.

Electronic reproduction.
Ann Arbor, Mich. :
ProQuest,
2024

Mode of access: World Wide Web

ISBN: 9798209928287Subjects--Topical Terms:

1466668
Principles.
Index Terms--Genre/Form:

554714
Electronic books.

Workers' Compensation Insurance and IFRS17 non-similar to Life Techniques With Focus on Risk Adjustment.
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502 $a Thesis (Master's)--Universidade de Lisboa (Portugal), 2021.
504 $a Includes bibliographical references
520 $a The need for global comparability, recognition, measurement, presentation, and disclosure of insurance contracts gave birth to IFRS17. IFRS17 marks a new era for insurance contract accounting. This work brings forward the impact of IFRS17 on the Workers Compensation line of business (WC LoB).Liabilities in the WC LoB can be of a very different nature, namely workers compensatio insurance using non-similar to life techniques and annuities originating from non-life insurance contracts and relating to health insurance obligations that use similar to life techniques (SLT).The main focus of this paper will be on the non-similar life technique as this is the very specificity of the Portuguese insurance market. The report will present the basic measurement approaches with more focus on the Premium Allocation Approach (PAA) under the standard.The structure of the report resumes the analysis of the impact of IFRS17 on Workers Compensation by considering the disaggregation into non-similar and similar to life techniques i.e., claims arising from the WC LoB are divided into two types. The Addactis IBNRS software will be used in the analysis of this report. This is dedicated software for the non-life type of claims reserving.
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