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The Reforms Brought by IFRS 17 and their Effects on Financial Sustainability in the Insurance Industry
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| dc.contributor.author | Măgan (Ancuța), Ramona Melania
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| dc.contributor.author | Hlaciuc, Elena
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| dc.date.accessioned | 2025-06-26T07:36:35Z | |
| dc.date.available | 2025-06-26T07:36:35Z | |
| dc.date.issued | 2025-05 | |
| dc.identifier.issn | 978-9975-168-26-7 (PDF) | |
| dc.identifier.uri | https://irek.ase.md:443/xmlui/handle/123456789/4227 | |
| dc.description | MĂGAN (ANCUȚA), Ramona Melania and Elena HLACIUC. The Reforms Brought by IFRS 17 and their Effects on Financial Sustainability in the Insurance Industry. Online. In: Development Through Research and Innovation IDSC-2025: International Scientific Conference: The 6th Edition, May 16th, 2025: Collection of scientific articles. Chişinău: SEP ASEM, 2025, pp. 347-352. ISBN 978-9975-168-26-7 (PDF). Disponibil: https://doi.org/10.53486/dri2025.43 | en_US |
| dc.description.abstract | IFRS 17 has introduced a fundamental change in the way insurance companies recognise and measure contracts, with significant implications for financial sustainability. While the main purpose of IFRS 17 is to increase the transparency and comparability of financial statements, it may also impact the long-term sustainability of the insurance sector. This article examines how the application of IFRS 17 can contribute to greater social and environmental responsibility among insurers, supporting the integration of ESG (environmental, social and governance) principles into their risk management strategies and financial models. The results highlight that, despite the challenges, the new standard can lead to a more stable, predictable and future-oriented insurance industry. UDC: [657:006.32]:368.021; JEL: M41 | en_US |
| dc.language.iso | other | en_US |
| dc.publisher | SEP ASEM | en_US |
| dc.subject | IFRS 17 | en_US |
| dc.subject | financial sustainability | en_US |
| dc.subject | ESG (Environmental, Social, Governance) | en_US |
| dc.subject | corporate governance | en_US |
| dc.title | The Reforms Brought by IFRS 17 and their Effects on Financial Sustainability in the Insurance Industry | en_US |
| dc.type | Article | en_US |
