Insurance Industry Practices in the Development of IFRS 17 - Does the ED 2019 show a technical, cultural, and political "fit"?
This thesis project examines the Exposure Draft issued in 2019 of the IFRS 17 - Insurance Contracts. The purpose is to determine to what extent and in which aspects the amendment is reflecting the industry. To do this the Ansari et al.’s (2010) framework will be used. In this sense, two research questions are studied: In which aspects, is IFRS 17 reflecting and covering the needs and complexity of