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Análise de conteúdo às comment letters dirigidas ao IASB, por seguradoras e associações seguradoras, relativas aos exposure drafts da IFRS 9 : classificação e mensuração e aplicação com a IFRS 4
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O processo de publicação de uma nova norma, pelo IASB, compreende a publicação de Exposure Drafts, relacionados com tópicos específicos de uma determinada norma. O intuito é que estes documentos sejam alvo de comentários, por parte das entidades interessadas, através de comment letters. As propostas expostas, nos Exposure Drafts, podem, assim, vir a ser alvo de alterações, com base nos comentários recebidos pelo IASB. No decorrer deste trabalho foi efetuada uma análise de conteúdo a 45 comment letters, recebidas pelo IASB, no decorrer do processo de publicação da norma IFRS 9 – Instrumentos Financeiros, por empresas seguradoras e associações de seguros. Das cartas analisadas, 19 são respostas ao Exposure Draft publicado pelo IASB relativamente às propostas de emendas à IFRS 9 referentes ao capítulo da Classificação e Mensuração dos Ativos Financeiros. As restantes 26 cartas são respostas ao Exposure Draft que dizem respeito às emendas à IFRS 4, alusivas à aplicação da IFRS 9 em simultâneo com a IFRS 4 – Contratos de Seguro. O objetivo do presente projeto é a análise das comment letters, acima explicitadas, e identificadas as questões mais pertinentes para o setor segurador, relativamente à aplicação da IFRS 9, concluir se as soluções apresentadas pelo IASB, respondem ou não, às preocupações levantadas. Conclui-se que as comment letters analisadas tiveram um papel influente na publicação da IFRS 9 e no projeto de emendas à IFRS 4, pois várias das problemáticas abordadas, bem como, sugestões apresentadas, acabaram por dar origem a alterações às emendas publicadas.
The publishing process of a new standard, by IASB, includes the publication of Exposure Drafts, that relate to specific topics of a given standard. The intention is that these documents are subject to comments, by interested entities, through comment letters. The proposals exposed in these documents may therefore be subject to changes, based on the ~comments received by IASB. In the course of this work, a content analysis was carried out on 45 comment letters, received by IASB, during the publication process of IFRS 9 - Financial Instruments, by insurance companies and insurance associations. Of the letters analyzed, 19 are responses to the Exposure Draft published by IASB regarding the proposed amendments to IFRS 9 regarding the chapter on the Classification and Measurement of Financial Assets. The remaining 26 letters are responses to the Exposure Draft regarding amendments to IFRS 4, referring to the application of IFRS 9 simultaneously with IFRS 4 - Insurance Contracts. The objective of the present work is to analyze the comment letters, clarified above, and to identify the most pertinent questions for the insurance sector, regarding the application of IFRS 9, to conclude whether the solutions presented by the IASB, respond or not, to the concerns raised. It is concluded that the comment letters analyzed had an influential role in the publication of IFRS 9 and in the project of amendments to IFRS 4, since several of the issues addressed, as well as the suggestions presented, ended up giving rise to changes to the published amendments.
The publishing process of a new standard, by IASB, includes the publication of Exposure Drafts, that relate to specific topics of a given standard. The intention is that these documents are subject to comments, by interested entities, through comment letters. The proposals exposed in these documents may therefore be subject to changes, based on the ~comments received by IASB. In the course of this work, a content analysis was carried out on 45 comment letters, received by IASB, during the publication process of IFRS 9 - Financial Instruments, by insurance companies and insurance associations. Of the letters analyzed, 19 are responses to the Exposure Draft published by IASB regarding the proposed amendments to IFRS 9 regarding the chapter on the Classification and Measurement of Financial Assets. The remaining 26 letters are responses to the Exposure Draft regarding amendments to IFRS 4, referring to the application of IFRS 9 simultaneously with IFRS 4 - Insurance Contracts. The objective of the present work is to analyze the comment letters, clarified above, and to identify the most pertinent questions for the insurance sector, regarding the application of IFRS 9, to conclude whether the solutions presented by the IASB, respond or not, to the concerns raised. It is concluded that the comment letters analyzed had an influential role in the publication of IFRS 9 and in the project of amendments to IFRS 4, since several of the issues addressed, as well as the suggestions presented, ended up giving rise to changes to the published amendments.
Descrição
Mestrado em Contabilidade, Fiscalidade e Finanças Empresariais
Palavras-chave
Comment letters IFRS 9 IFRS 4 Classificação e Mensuração, Exposure Draft Análise de Conteúdo Isenção Temporária Abordagem de Sobreposição Classification and Measurement Exposure Draft Content Analysis Temporary Exemption Overlay Approach
Contexto Educativo
Citação
Leonardo, Sara Salvador (2021). "Análise de conteúdo às comment letters dirigidas ao IASB, por seguradoras e associações seguradoras, relativas aos exposure drafts da IFRS 9 : classificação e mensuração e aplicação com a IFRS 4". Dissertação de Mestrado. Universidade de Lisboa. Instituto Superior de Economia e Gestão.
Editora
Instituto Superior de Economia e Gestão