9., 15., 16. un 17. starptautiskā finanšu pārskatu standarta būtiskāko prasību un piemērošanas problēmu izpēte Latvijas Republikas apdrošināšanas sabiedrībās
Date
2020
Authors
Kunga, Linda
Journal Title
Journal ISSN
Volume Title
Publisher
Latvijas Universitāte
Abstract
Maģistra darba mērķis ir izstrādāt priekšlikumus 9., 15., 16. un 17. SFPS piemērošanas problēmu risināšanai apdrošināšanas sabiedrībās Latvijā. 2018. un 2019. gadā tika ieviesti trīs jauni SFPS, kas ietekmēja apdrošināšanas sabiedrību finanšu pārskatus. 2023. gadā plānots ieviest 17. SFPS, kas būtiski mainīs līdzšinējo apdrošināšanas līgumu uzskaiti. Līdz ar jaunu SFPS ieviešanu var rasties problēmas, kuras var novērst veicot atbilstošas darbības. Maģistra darbā tiek apskatīta SFPS būtība, apdrošināšanas tirgus darbība un stāvoklis Latvijā, kā arī 9., 15., 16. un 17. SFPS ieviešanas problēmas. Maģistra darba nobeigumā izveidoti secinājumi un priekšlikumi 9., 15., 16. un 17. SFPS ieviešanas rezultātā radušos problēmu novēršanai.
The aim of the Master's thesis is to develop proposals for solving the problems of implementation of IFRS 9, 15, 16 and 17 in insurance companies in Latvia. In 2018 and 2019, three new IFRSs were introduced, which affected the financial statements of insurance companies. In 2023, it is planned to implement IFRS 17, which will significantly change the accounting for existing insurance contracts. With the introduction of new IFRSs, a number of problems may arise which can be reduced by taking appropriate action. The Master's thesis examines the essence of IFRS, the insurance market in Latvia, as well as the problems of implementation of IFRS 9, 15, 16 and 17. At the end of the Master's thesis, conclusions and proposals for the elimination of problems arising from the implementation of IFRS 9, 15, 16 and 17 have been developed.
The aim of the Master's thesis is to develop proposals for solving the problems of implementation of IFRS 9, 15, 16 and 17 in insurance companies in Latvia. In 2018 and 2019, three new IFRSs were introduced, which affected the financial statements of insurance companies. In 2023, it is planned to implement IFRS 17, which will significantly change the accounting for existing insurance contracts. With the introduction of new IFRSs, a number of problems may arise which can be reduced by taking appropriate action. The Master's thesis examines the essence of IFRS, the insurance market in Latvia, as well as the problems of implementation of IFRS 9, 15, 16 and 17. At the end of the Master's thesis, conclusions and proposals for the elimination of problems arising from the implementation of IFRS 9, 15, 16 and 17 have been developed.
Description
Keywords
Ekonomika , Starptautiskie finanšu pārskatu standarti , Grāmatvedība , Finanšu pārskats , Apdrošināšanas sabiedrība