REASONS AND PROBLEMS OF APPLICATION OF INTERNATIONAL FINANCIAL REPORTING STANDARD №17 “INSURANCE CONTRACTS” IN INSURANCE COMPANIES
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The article analyzes the reasons and problems associated with the implementation of the IFRS 17 Insurance Contracts standard in insurance companies. The key changes introduced by the standard are considered, including a new approach to assessing insurance liabilities, accounting for profit and loss, and financial reporting requirements.
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References
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International standard of financial reporting No. 17 "Contracts". (2017). International financial reporting standards.