Uma contribuição ao estudo da harmonização das normas e práticas contábeis das operações de seguros: análise comparativa entre as normas brasileiras e o projeto proposto pelo IASB:

Abstract

Abstract: The main objective of this work is to explore the accounting standards and practices of insurance operations emanating from the project under study by the IASB in comparison with the accounting standards and practices in force for Brazilian insurance companies, with the purpose of observing the main differences and similarities between the norms analyzed and, mainly, their impact on the financial statements. As secondary objectives, we sought to consolidate a theoretical and practical framework of the main technical, operational, financial and economic aspects of insurance activity in Brazil. It was intended to assess whether the standards proposed by the IASB apply to the Brazilian insurance market and to identify the effects on the financial statements disclosed by Brazilian insurance companies. Differences in the criteria for recognizing and measuring insurance operations were grouped into 11 main categories, as well as differences in the structure and presentation of financial statements were also grouped into 11 main categories. The effects of applying the IASB standards to a hypothetical insurance company's automobile portfolio resulted in variations of 9.7% to 46% in the results for the evaluated periods and from 7.2% to 15.6% in the insurer's shareholders' equity. Finally, it was concluded that the standards proposed by the IASB are applicable to Brazilian insurance companies and that, with their application, the financial statements reflect, in a more appropriate way, the economic and financial situation of the insurance companies.