{"id":1505,"date":"2017-12-27T17:45:31","date_gmt":"2017-12-27T16:45:31","guid":{"rendered":"https:\/\/frjournal.eu\/journal\/?p=1505"},"modified":"2017-12-27T17:45:31","modified_gmt":"2017-12-27T16:45:31","slug":"levoluzione-del-progetto-insurance-dello-iasb-e-i-possibili-riflessi-nel-bilancio-delle-imprese-assicuratrici","status":"publish","type":"post","link":"https:\/\/frjournal.eu\/journal\/2017\/12\/27\/levoluzione-del-progetto-insurance-dello-iasb-e-i-possibili-riflessi-nel-bilancio-delle-imprese-assicuratrici\/","title":{"rendered":"L\u2019evoluzione del Progetto Insurance dello IASB e i possibili riflessi nel bilancio delle imprese assicuratrici"},"content":{"rendered":"

Agliata Francesco, Tuccillo Danilo\/\u00a0Financial Reporting<\/a>,\u00a0Riviste<\/a>\u00a0\/\u00a0Fascicolo: 3-2011<\/p>\n

\n

Il presente lavoro esamina le tendenze evolutive in atto nel procedimento di rendicontazione economico-finanziaria delle imprese di assicurazione conseguenti all\u2019applicazione dei principi contabili internazionali IAS\/IFRS. L\u2019obiettivo della ricerca, condotta con taglio prevalentemente deduttivo, \u00e8 verificare\/dimostrare come alcuni postulati del modello di bilancio promossi dal\u00a0Conceptual Framework<\/em>\u00a0possano ritenersi applicati o disattesi \u2013 a seguito della disciplina dettata dal\u00a0Progetto Insurance<\/em>\u00a0dello IASB \u2013 nello specifico ambito pertinente l\u2019industria assicurativa. L\u2019indagine, pertanto, si rivolge inizialmente e brevemente ad esaminare da un punto di vista economico-aziendale gli aspetti caratteristici dell\u2019attivit\u00e0 assicurativa e l\u2019impostazione della prassi contabile nazionale riguardante le componenti economiche\/ patrimoniali tipiche delle imprese di assicurazione. Dopo di che, \u00e8 posta attenzione alle problematiche ed agli aspetti evolutivi dell\u2019Insurance Project<\/em>, anche alla luce dei contenuti delle\u00a0comment letters<\/em>\u00a0ricevute dallo IASB a seguito della emanazione dell\u2019ED\/2010\/8\u00a0on insurance contracts<\/em>; infine, nell\u2019ultimo paragrafo, in relazione a quanto discusso in precedenza, si compie un\u2019analisi su come e se possano reputarsi applicati quei postulati del modello IASB anzidetti; si tenta altres\u00ec una comparazione, unicamente ove possibile, tra i probabili riflessi desumibili a seguito dell\u2019adozione di un sistema di\u00a0Fair value accounting<\/em>\u00a0(previsto nella Fase I) o di\u00a0Present value of the fulfilement cash flows<\/em>\u00a0(prescelto nella Fase II).<\/p>\n

The scientific purpose of this article is to clarify the content of the Insurance Project and to verify how the model of financial statement \u2013 promoted by the IASB \u2013 is applied in the specific insurance-field. Particularly, it is distinguishable the intention to regulate specifically the insurance liabilities, that legitimates the separate realization of some general principles of financial statement. Accordingly, the changes to the editing of the financial statement can involve a substantial modification in the firms informative system and in the level of business performance; besides this, an afterthought of the whole insurance business is imaginable. In that regard, it should be noted that the study will take into account the gradual evolution of the Insurance Project, to determine how the initial purpose of the IASB oriented towards Fair value accounting (as in Phase I) has then also received confirmation or, vice-versa, has been neglected with the adoption of the fulfilment Present value of cash flows (chosen in Phase II).<\/p>\n

Keywords:\u00a0<\/strong>Insurance contract, standards IAS\/IFRS, insurance liability, insurance companies, financial statement, profit margin<\/p>\n

\n

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Agliata Francesco, Tuccillo Danilo\/\u00a0Financial Reporting,\u00a0Riviste\u00a0\/\u00a0Fascicolo: 3-2011 Il presente lavoro esamina le tendenze evolutive in atto nel procedimento di rendicontazione economico-finanziaria delle imprese di assicurazione conseguenti all\u2019applicazione dei principi contabili internazionali IAS\/IFRS. L\u2019obiettivo della ricerca, condotta con taglio prevalentemente deduttivo, \u00e8 verificare\/dimostrare come alcuni postulati del modello di bilancio promossi dal\u00a0Conceptual Framework\u00a0possano ritenersi applicati o disattesi […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"quote","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[30,1],"tags":[225,297,294,296,298,295],"class_list":["post-1505","post","type-post","status-publish","format-quote","hentry","category-browse-the-journal","category-financial-reporting","tag-financial-statement","tag-insurance-companies","tag-insurance-contract","tag-insurance-liability","tag-profit-margin","tag-standards-iasifrs","post_format-post-format-quote"],"yoast_head":"\nL\u2019evoluzione del Progetto Insurance dello IASB e i possibili riflessi nel bilancio delle imprese assicuratrici | Financial Reporting Journal<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/frjournal.eu\/journal\/2017\/12\/27\/levoluzione-del-progetto-insurance-dello-iasb-e-i-possibili-riflessi-nel-bilancio-delle-imprese-assicuratrici\/\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"L\u2019evoluzione del Progetto Insurance dello IASB e i possibili riflessi nel bilancio delle imprese assicuratrici | Financial Reporting Journal\" \/>\n<meta property=\"og:description\" content=\"Agliata Francesco, Tuccillo Danilo\/\u00a0Financial Reporting,\u00a0Riviste\u00a0\/\u00a0Fascicolo: 3-2011 Il presente lavoro esamina le tendenze evolutive in atto nel procedimento di rendicontazione economico-finanziaria delle imprese di assicurazione conseguenti all\u2019applicazione dei principi contabili internazionali IAS\/IFRS. 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