Assessment of the level of sufficiency and completeness of the IFRS 17 Standard for its adoption in Uganda
Assessment of the level of sufficiency and completeness of the IFRS 17 Standard for its adoption in Uganda
Date
2023-09
Authors
Ayebare, Lisa
Journal Title
Journal ISSN
Volume Title
Publisher
Makerere University
Abstract
IFRS 17 was effected on 1 January, 2023vwith a major aim of improving transparency and comparability of the financial statements of insurance companies. The standard is used for insurance contracts, and it replaces IFRS 4 which allowed the use of various valuation methods for insurance contracts and resulted in lower comparability.
The purpose of this study is to examine the level of completeness and sufficiency of the IFRS17 documentation and the different factors that influence an individual’s perception of that level of sufficiency.
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
Keywords
IFRS 17 Standard,
IFRS 17 Standard adoption,
Uganda,
IFRS 17 Standard sufficiency,
IFRS 17 Standard completeness
Citation
Ayebare, L. (2023). Assessment of the level of sufficiency and completeness of the IFRS 17 Standard for its adoption in Uganda. Unpublished undergraduate dissertation, Makerere University, Kampala, Uganda