Vacca, Federica (A.A. 2023/2024) IFRS 9 and its impact on the insurance sector: analysis and case study of Sara Assicurazioni. Tesi di Laurea in Financial statement analysis, Luiss Guido Carli, relatore Saverio Bozzolan, pp. 82. [Master's Degree Thesis]

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Abstract/Index

From IAS 39 to IFRS 9: a new accounting principle for financial instruments. Historical context and introduction of IFRS 9. Classification and evaluation of financial instruments. Impairment methodology. Hedge accounting. Literature analysis on IFRS 9. Research and selection of academic studies and publications. Pre-IFRS 9 adoption literature review. Post-IFRS 9 adoption literature review. Conclusion and prospects for future research. IFRS 9 and Sara Assicurazioni: analyzing transition and sector implication. Defining the research question. Regulatory challenges and implementation of IFRS 9 in the insurance sector. Impact of IFRS 9 on Sara Assicurazioni's financial statements. Comparative analysis of regulatory challenges and adaptation approaches of Sara Assicurazioni.

References

Bibliografia: pp. 80-82.

Thesis Type:	Master's Degree Thesis
Institution:	Luiss Guido Carli
Degree Program:	Master's Degree Programs > Master's Degree program in Corporate Finance, English language (LM-77)
Chair:	Financial statement analysis
Thesis Supervisor:	Bozzolan, Saverio
Thesis Co-Supervisor:	Magnanelli, Barbara Sveva
Academic Year:	2023/2024
Session:	Summer
Deposited by:	Alessandro Perfetti
Date Deposited:	23 Jan 2025 15:19
Last Modified:	23 Jan 2025 15:19
URI:	https://tesi.luiss.it/id/eprint/40992

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