Russian Federation
Starting from January 1, 2025, insurance companies apply IAS 17 «Insurance Contracts». The information disclosed in accordance with the requirements of the standard identifies and explains the amounts reflected in the insurer’s financial statements in relation to insurance contracts, and helps users of these financial statements understand the amount, timing and uncertainty of future cash flows from insurance contracts. The article discusses methodological approaches to the development of procedures for verifying the reflection of insurance transactions in accordance with IAS 17 «Insurance Contracts».
insurance contracts, cash flows, present value, derivative financial instrument, investment component, burdensome contracts
1. «Mezhdunarodnyy standart finansovoy otchetnosti (IFRS) 13 «Ocenka spravedlivoy stoimosti» (vveden v deystvie na territorii Rossiyskoy Federacii prikazom Minfina Rossii ot 28.12.2015 № 217n) (red. ot 11.07.2016).
2. «Mezhdunarodnyy standart finansovoy otchetnosti (IFRS) 17 «Dogovory strahovaniya» (vveden v deystvie na territorii Rossiyskoy Federacii prikazom Minfina Rossii ot 20.04.2021 № 65n) (red. ot 04.10.2023).
3. «Mezhdunarodnyy standart finansovoy otchetnosti (IFRS) 9 «Finansovye instrumenty» (vveden v deystvie na territorii Rossiyskoy Federacii v redakcii 2014 goda prikazom Minfina Rossii ot 27.06.2016 № 98n) (red. ot 17.02.2021).
4. «Mezhdunarodnyy standart audita 250 (peresmotrennyy) «Rassmotrenie zakonov i normativnyh aktov v hode audita finansovoy otchetnosti» (vveden v deystvie na territorii Rossiyskoy Federacii prikazom Minfina Rossii ot 09.01.2019 № 2n) (red. ot 16.10.2023) (s izm. i dop., vstup. v silu s 01.01.2024).
5. Ukazanie Banka Rossii ot 16.08.2022 № 6219-U «Ob ustanovlenii sroka nachala obyazatel'nogo primeneniya Mezhdunarodnogo standarta finansovoy otchetnosti (IFRS) 17 «Dogovory strahovaniya» i Mezhdunarodnogo standarta finansovoy otchetnosti (IFRS) 9 «Finansovye instrumenty» strahovymi organizaciyami, obschestvami vzaimnogo strahovaniya i negosudarstvennymi pensionnymi fondami, o vnesenii izmeneniy v otdel'nye normativnye akty Banka Rossii po voprosam buhgalterskogo ucheta i buhgalterskoy (finansovoy) otchetnosti nekreditnyh finansovyh organizaciy i ob otmene otdel'nyh normativnyh aktov Banka Rossii po voprosam vedeniya nekreditnymi finansovymi organizaciyami buhgalterskogo ucheta».
