| dc.contributor.author | Kobugabe, Michelle Audrey | |
| dc.date.accessioned | 2023-09-29T12:11:27Z | |
| dc.date.available | 2023-09-29T12:11:27Z | |
| dc.date.issued | 2023-09 | |
| dc.identifier.citation | Kobugabe, M.A. (2023). Assessment of knowledge attitude and practice in relation to the adoption of IFRS 17 in Uganda. Unpublished undergraduate dissertation, Makerere University | en_US |
| dc.identifier.uri | http://hdl.handle.net/20.500.12281/16491 | |
| dc.description | A dissertation submitted to School of Statistics and Planning in partial fulfillment of the requirements for the award of the degree of Bachelor of Science in Actuarial Science of Makerere University | en_US |
| dc.description.abstract | IFRS 17 is set to become effective on 1 January 2023, and it aims to improve transparency and comparability of the 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. The purpose of this study is to examine how IFRS 17 is perceived in terms of people’s knowledge attitude and how the practices of different companies have been affected by IFRS 17. Comparability of insurance companies’ financial statements. Furthermore, this study observes whether those affected perceive IFRS 17 more as a burden or as a success. | en_US |
| dc.language.iso | en | en_US |
| dc.publisher | Makerere University | en_US |
| dc.subject | IFRS 17 | en_US |
| dc.subject | Knowledge attitude | en_US |
| dc.subject | Uganda | en_US |
| dc.title | Assessment of knowledge attitude and practice in relation to the adoption of IFRS 17 in Uganda | en_US |
| dc.type | Thesis | en_US |
