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VGU RESEARCH REPOSITORY


Please use this identifier to cite or link to this item: https://epub.vgu.edu.vn/handle/dlibvgu/1018
DC FieldValueLanguage
dc.contributor.authorTiet Khai Hanen_US
dc.date.accessioned2021-03-29T08:39:24Z-
dc.date.available2021-03-29T08:39:24Z-
dc.date.issued2019-
dc.identifier.urihttp://epub.vgu.edu.vn/handle/dlibvgu/1018-
dc.description.abstractThe scope of the paper focuses on the measurement approaches relating to insurance contracts issued. Therefore, the comparison of the standards, the comment letter analysis, the recent amendments all focus on the three approaches and the measurement of the cash flows from insurance contracts. Other issues outside of this scope, including the accounting for reinsurance contracts held, onerous contracts, and investment contracts with discretionary participation features, shall not be touched on, or only discussed very brieflyen_US
dc.language.isoenen_US
dc.rightsAttribution-NonCommercial 4.0 International*
dc.rights.urihttps://creativecommons.org/licenses/by-nc/4.0/*
dc.subjectIFRS 17en_US
dc.subjectInsurance contractsen_US
dc.subjectNew requirementsen_US
dc.titleMeasurement of insurance contracts: critical analysis of the new requirements of IFRS 17en_US
dc.typeThesisen_US
item.languageiso639-1other-
item.fulltextWith Fulltext-
item.grantfulltextrestricted-
Appears in Collections:Finance & Accounting (FA)
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