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[{"key": "dc.contributor.advisor", "value": "Rautiainen, Antti", "language": "", "element": "contributor", "qualifier": "advisor", "schema": "dc"}, {"key": "dc.contributor.author", "value": "Rajala, Matti", "language": "", "element": "contributor", "qualifier": "author", "schema": "dc"}, {"key": "dc.date.accessioned", "value": "2020-09-16T06:53:10Z", "language": null, "element": "date", "qualifier": "accessioned", "schema": "dc"}, {"key": "dc.date.available", "value": "2020-09-16T06:53:10Z", "language": null, "element": "date", "qualifier": "available", "schema": "dc"}, {"key": "dc.date.issued", "value": "2020", "language": "", "element": "date", "qualifier": "issued", "schema": "dc"}, {"key": "dc.identifier.uri", "value": "https://jyx.jyu.fi/handle/123456789/71778", "language": null, "element": "identifier", "qualifier": "uri", "schema": "dc"}, {"key": "dc.description.abstract", "value": "IFRS 17 -standardi tulee voimaan 1.1.2023, ja sen tavoitteena on parantaa vakuutusyhti\u00f6iden tilinp\u00e4\u00e4t\u00f6stietojen vertailukelpoisuutta ja l\u00e4pin\u00e4kyvyytt\u00e4. IFRS 17 -standardia sovelletaan vakuutussopimuksiin ja se tulee korvaamaan IFRS 4 -standardin. IFRS 4 -standardi sallii erilaisten arvostusmenetelmien k\u00e4yt\u00f6n vakuutussopimuksia arvostettaessa, mik\u00e4 voi aiheuttaa ongelmia tilinp\u00e4\u00e4t\u00f6stietojen vertailukelpoisuuteen.\n\nT\u00e4m\u00e4n pro gradu -tutkielman tarkoituksena on selvitt\u00e4\u00e4, miten IFRS 17 -standardin k\u00e4ytt\u00f6\u00f6noton oletetaan vaikuttavan tilinp\u00e4\u00e4t\u00f6stietojen vertailukelpoisuuteen ja l\u00e4pin\u00e4kyvyyteen. Lis\u00e4ksi tutkimus tarkastelee, onko tilintarkastusammattilaisten mielest\u00e4 muutoksesta enemm\u00e4n haittaa vai hy\u00f6ty\u00e4 vakuutusyhti\u00f6ille. \n\nTutkimuksen teoriaosuus tarkastelee aiempaa tutkimusta tilinp\u00e4\u00e4t\u00f6stietojen l\u00e4pin\u00e4kyvyydest\u00e4, vertailukelpoisuudesta ja arvorelevanssista. Lis\u00e4ksi teoriaosuudessa tutki-taan IFRS 17 -standardia tarkemmin. Tutkimuksen haastatteluaineisto ker\u00e4ttiin kahdeksalla teemahaastattelulla. Haastateltavat ty\u00f6skenteliv\u00e4t IFRS-standardien kanssa ja osa ty\u00f6skenteli IFRS 17 -standardin kanssa p\u00e4ivitt\u00e4in. Lis\u00e4ksi tutkimusaineistoa ker\u00e4ttiin IFRS 17 -standardin virallisista kommenttikirjeist\u00e4, joita vakuutusyhti\u00f6t olivat kirjoittaneet. \n\nTulosten mukaan IFRS 17 -standardi parantaa vakuutusyhti\u00f6iden tilinp\u00e4\u00e4t\u00f6stietojen l\u00e4pin\u00e4kyvyytt\u00e4 ja vertailukelpoisuutta. Huomattavaa oli kuitenkin, ett\u00e4 IFRS 17 -standardin oletetaan saavuttavan tavoitteensa todenn\u00e4k\u00f6isesti vasta useamman vuoden j\u00e4lkeen standardin huomattavan monimutkaisuuden vuoksi. IFRS 17 -standardista on todenn\u00e4k\u00f6isesti enemm\u00e4n hy\u00f6ty\u00e4 vakuutusyhti\u00f6ille, jos sis\u00e4isi\u00e4 toimintoja tarkastellaan ja kehitet\u00e4\u00e4n aktiivisesti standardin implementoinnin aikana sen sijaan, ett\u00e4 t\u00e4ytett\u00e4isiin vain sen minimivaatimukset.", "language": "fi", "element": "description", "qualifier": "abstract", "schema": "dc"}, {"key": "dc.description.abstract", "value": "IFRS 17 is set to become effective on 1 January 2023, and it aims to improve transparency and comparability of financial statements of insurance companies. IFRS 17 is used for insurance contracts, and it will replace its predecessor IFRS 4. IFRS 4 allows the use of various valuation methods for insurance contracts, potentially resulting in lower comparability.\n\nThe purpose of this study is to examine how IFRS 17 is expected to affect the transparency and comparability of insurance companies\u2019 financial statements. Furthermore, this study observes whether accounting specialists perceive IFRS 17 more as a burden or a benefit for insurance companies.\n\nThe literature review of this study discusses IFRS 17 and the concepts of transparency, comparability and value relevance. The research data was collected through eight semi-structured interviews. The interviewees worked with IFRS standards daily and some with IFRS 17. More research data was collected through IFRS 17\u2019s official comment letters issued by insurance companies.\n\nThe results of the study suggest that IFRS 17 standard is projected to improve the transparency and comparability of financial statements of insurance companies. It is notable, however, that IFRS 17 is expected to achieve its goal only after several years of its implementation. The financial statements of insurance companies are not likely to have improved comparability and transparency during the first effective years because of the complexity and challenges associated with the standard. IFRS 17 is predicted to be more beneficial than burdensome for insurance companies if they are actively looking to improve their internal systems by fully implementing the standard, rather than only trying to fulfill its minimum requirements.", "language": "en", "element": "description", "qualifier": "abstract", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Submitted by Paivi Vuorio (paelvuor@jyu.fi) on 2020-09-16T06:53:10Z\nNo. of bitstreams: 0", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Made available in DSpace on 2020-09-16T06:53:10Z (GMT). No. of bitstreams: 0\n Previous issue date: 2020", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.format.extent", "value": "69", "language": "", "element": "format", "qualifier": "extent", "schema": "dc"}, {"key": "dc.format.mimetype", "value": "application/pdf", "language": null, "element": "format", "qualifier": "mimetype", "schema": "dc"}, {"key": "dc.language.iso", "value": "eng", "language": null, "element": "language", "qualifier": "iso", "schema": "dc"}, {"key": "dc.rights", "value": "In Copyright", "language": "en", "element": "rights", "qualifier": null, "schema": "dc"}, {"key": "dc.subject.other", "value": "IFRS 17", "language": "", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.subject.other", "value": "comparability", "language": "", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.subject.other", "value": "value relevance", "language": "", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.subject.other", "value": "vertailukelpoisuus", "language": "", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.subject.other", "value": "arvorelevanssi", "language": "", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.title", "value": "Expected effects of IFRS 17 on the transparency and comparability of insurance companies' financial statements", "language": "", "element": "title", "qualifier": null, "schema": "dc"}, {"key": "dc.type", "value": "master thesis", "language": null, "element": "type", "qualifier": null, "schema": "dc"}, {"key": "dc.identifier.urn", "value": "URN:NBN:fi:jyu-202009165873", "language": "", "element": "identifier", "qualifier": "urn", "schema": "dc"}, {"key": "dc.type.ontasot", "value": "Pro gradu -tutkielma", "language": "fi", "element": "type", "qualifier": "ontasot", "schema": "dc"}, {"key": "dc.type.ontasot", "value": "Master\u2019s thesis", "language": "en", "element": "type", "qualifier": "ontasot", "schema": "dc"}, {"key": "dc.contributor.faculty", "value": "Jyv\u00e4skyl\u00e4 University School of Business and Economics", "language": "en", "element": "contributor", "qualifier": "faculty", "schema": "dc"}, {"key": "dc.contributor.faculty", "value": "Jyv\u00e4skyl\u00e4n yliopiston kauppakorkeakoulu", "language": "fi", "element": "contributor", "qualifier": "faculty", "schema": "dc"}, {"key": "dc.contributor.department", "value": "Taloustieteet", "language": "fi", "element": "contributor", "qualifier": "department", "schema": "dc"}, {"key": "dc.contributor.department", "value": "Business and Economics", "language": "en", "element": "contributor", "qualifier": "department", "schema": "dc"}, {"key": "dc.contributor.organization", "value": "Jyv\u00e4skyl\u00e4n yliopisto", "language": "fi", "element": "contributor", "qualifier": "organization", "schema": "dc"}, {"key": "dc.contributor.organization", "value": "University of Jyv\u00e4skyl\u00e4", "language": "en", "element": "contributor", "qualifier": "organization", "schema": "dc"}, {"key": "dc.subject.discipline", "value": "Laskentatoimi", "language": "fi", "element": "subject", "qualifier": "discipline", "schema": "dc"}, {"key": "dc.subject.discipline", "value": "Accounting", "language": "en", "element": "subject", "qualifier": "discipline", "schema": "dc"}, {"key": "yvv.contractresearch.funding", "value": "0", "language": "", "element": "contractresearch", "qualifier": "funding", "schema": "yvv"}, {"key": "dc.type.coar", "value": "http://purl.org/coar/resource_type/c_bdcc", "language": null, "element": "type", "qualifier": "coar", "schema": "dc"}, {"key": "dc.rights.accesslevel", "value": "openAccess", "language": null, "element": "rights", "qualifier": "accesslevel", "schema": "dc"}, {"key": "dc.type.publication", "value": "masterThesis", "language": null, "element": "type", "qualifier": "publication", "schema": "dc"}, {"key": "dc.subject.oppiainekoodi", "value": "20421", "language": "", "element": "subject", "qualifier": "oppiainekoodi", "schema": "dc"}, {"key": "dc.subject.yso", "value": "l\u00e4pin\u00e4kyvyys", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "tilinp\u00e4\u00e4t\u00f6s", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "IFRS-standardit", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "laskentatoimi", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "standardit", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "vakuutusyhti\u00f6t", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "vakuutus", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "vakuutussopimukset", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "kirjanpito", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "rahoittajat", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "raportit", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "transparency", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "financial statements", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "International Financial Reporting Standards", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "accounting", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "standards", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "insurance companies", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "insurance", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "insurance contracts", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "bookkeeping", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "financiers", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "reports (publications)", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.format.content", "value": "fulltext", "language": null, "element": "format", "qualifier": "content", "schema": "dc"}, {"key": "dc.rights.url", "value": "https://rightsstatements.org/page/InC/1.0/", "language": null, "element": "rights", "qualifier": "url", "schema": "dc"}, {"key": "dc.type.okm", "value": "G2", "language": null, "element": "type", "qualifier": "okm", "schema": "dc"}]
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