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The impact of deferred tax on short-term insurers regarding SAM and IFRS 17
Thesis   Open access

The impact of deferred tax on short-term insurers regarding SAM and IFRS 17

Angelique Bernadette Eastwood
MCom, University of Johannesburg
2020
Handle:
https://hdl.handle.net/10210/474607

Abstract

Deferred tax - Accounting Financial statements - Standards International business enterprises - Accounting
Recent developments within the insurance industry have resulted in a new framework called Solvency Assessment and Management (SAM). This framework serves to protect the insured by ensuring the insurer has adequate capital to settle claims. SAM has caused insurers to calculate their reserves on an alternative basis. These reserves are referred to as technical provisions... M.Com. (South African and International Tax)
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