IDEAS home Printed from https://ideas.repec.org/a/nwe/natrud/y2024i3p225-243.html
   My bibliography  Save this article

Contemporary Aspects of Insurance Revenue from Issued Insurance Contracts

Author

Listed:
  • Nadya Koteva

    (University of National and World Economy, Sofia, Bulgaria)

Abstract

This article presents the main changes in the reporting of insurance revenue in connection with issued insurance contracts. Emphasis is placed on insurance revenue in the statement of profits and losses, which, as a result of the introduction of IFRS17 “Insurance contracts†, fundamentally differ from the requirements of the previous standard. The focus of the study is directed to the new moment for separate presentation of the insurance revenue from issued insurance contracts compared to the other revenue from the activity. A comparative analysis of the reporting and presentation of insurance revenue from insurance contracts with the model applicable until the entry into force of IFRS17 “Insurance contracts†was made.

Suggested Citation

  • Nadya Koteva, 2024. "Contemporary Aspects of Insurance Revenue from Issued Insurance Contracts," Nauchni trudove, University of National and World Economy, Sofia, Bulgaria, issue 3, pages 225-243, July.
    • Handle: RePEc:nwe:natrud:y:2024:i:3:p:225-243
    as

    Download full text from publisher

    File URL: https://unwe-research-papers.org/bg/journalissues/article/11583
    Download Restriction: no
    ---><---

    More about this item

    Keywords

    insurers; IFRS17-Insurance contract; financial reports; accounting; revenue;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:nwe:natrud:y:2024:i:3:p:225-243. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Vanya Lazarova (email available below). General contact details of provider: https://edirc.repec.org/data/unweebg.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.