Reconhecimento e mensuração de instrumentos financeiros impacto da IFRS 9 nas demonstrações financeiras das seguradoras no Brasil

Abstract

The aim of this research was to identify and analyse the possible effects in security companies' financial statements that operate in Brazil, because of the issuing if IFRS9, that alters the classification of financial instruments and their measurement criteria. It was selected the five biggest security companies concerning their operating and financial assets that aim to be a guarantee for the fulfilling of their obligations, including the classification held to maturity, measured by amortized cost. Based in their financial statements, it was made the reclassification of the held to maturity securities, previously measured by amortized cost, without the fair value marking. In second place, it was made an estimation after the reclassification, to analyze the differences between IAS39 and IFRS9 classifications. After that, it was possible to verify the impact in financial instruments accounts upon reclassification and subsequently, through an estimation carried out by the change in ETTJ interest rate, extracted from Susep. In this sense, their differences were demonstrated, due to the market to market and the interest rate variation. The market output was that the fair value measurement could give more transparency, when compared to what is happening in the market nowadays. Thereby, it could bring more transparency and relevance to financial information aimed to external users.