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handle: 2445/215133
Este trabajo trata sobre la aplicación de la normativa contable IFRS17 en un portafolio de seguros de vida, específicamente utilizando el enfoque general o de bloques. Para mayor claridad, el estudio se centra en la aplicación de esta normativa de forma detallada en un contrato de seguros de los 76.102 que hay en el portafolio. El procedimiento aplicado a este contrato es extrapolable al resto y consta de etapas bien claras: agregación de contratos de seguro, flujos de efectivo futuros, tasa de descuento, ajuste por riesgo no financiero y determinación del Margen de Servicio Contractual (CSM) o Componente de Pérdida (LC).
Treballs Finals del Màster de Ciències Actuarials i Financeres, Facultat d'Economia i Empresa, Universitat de Barcelona, Curs: 2023-2024, Tutor: Mercedes Ayuso Gutiérrez
Risk (Insurance), Cluster analysis, Interest rates, Risc (Assegurances), Tipus d'interès, Master's thesis, Treballs de fi de màster, Anàlisi de conglomerats
Risk (Insurance), Cluster analysis, Interest rates, Risc (Assegurances), Tipus d'interès, Master's thesis, Treballs de fi de màster, Anàlisi de conglomerats
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