{"id":3144,"date":"2023-02-02T12:14:07","date_gmt":"2023-02-02T12:14:07","guid":{"rendered":"https:\/\/www.confida.rs\/rs\/?p=3144"},"modified":"2023-02-02T12:14:07","modified_gmt":"2023-02-02T12:14:07","slug":"medunarodni-standard-finansijskog-izvestavanja-msfi-17-ugovori-o-osiguranju","status":"publish","type":"post","link":"https:\/\/www.confida.rs\/rs\/medunarodni-standard-finansijskog-izvestavanja-msfi-17-ugovori-o-osiguranju\/","title":{"rendered":"Me\u0111unarodni standard finansijskog izve\u0161tavanja &#8211; MSFI 17: Ugovori o osiguranju"},"content":{"rendered":"<p><strong>Me\u0111unarodni finansijski standard MSFI 17 primenjuje se od 01. januara 2023. godine<\/strong>, odnosno<strong> za godi\u0161nje izve\u0161tajne periode koji po\u010dinju na dan ili nakon 1. januara 2023.<\/strong> i <strong>zamenjuje postoje\u0107i MSFI 4<\/strong>,<strong> koji je usvojen 2005. godine kao \u201eprelazni standard\u201c<\/strong>. Ranija primena MSFI 17 je dozvoljena pod uslovom da entitet istovremeno primenjuje MSFI 9.<!--more--><\/p>\n<p><strong>Novi standard omogu\u0107ava bolje razumevanje rizika izlo\u017eenosti osigurava\u010da investitorima, kao i finansijskog polo\u017eaja i u\u010dinka osigurava\u010da koji u\u010destvuje u procesu<\/strong>. Naime, MSFI 17 \u0107e kao ugovore o osiguranju identifikovati one ugovore po kojima entitet prihvata zna\u010dajan rizik osiguranja od druge strane (nosioca police) pristankom na obe\u0161te\u0107enje nosioca ako odre\u0111eni neizvestan budu\u0107i doga\u0111aj (osigurani doga\u0111aj) negativno uti\u010de na nosica polise.<\/p>\n<h2><strong>Kakav je uticaj MSFI 17?<\/strong><\/h2>\n<p>MSFI 17, kao <strong>novi ra\u010dunovodstveni standard<\/strong>, <strong>obezbe\u0111uje bolju transparentnost podataka i usporedivost finansijskog izve\u0161tavanja<\/strong>, kako na <strong>lokalnom<\/strong>, tako i na<strong> globalnom nivou<\/strong>. Ovi podaci slu\u017ee korisnicima finansijskih izve\u0161taja kao osnova za procenu efekata ugovora o osiguranju na finansijski polo\u017eaj, finansijske rezultate i nov\u010dane tokove subjekta.<\/p>\n<p>I tokom i nakon tranzicije, mogu se pojaviti nove ra\u010dunovodstvene razlike i \u00a0neuskla\u0111enosti koje \u0107e morati da budu identifikovane.<\/p>\n<p><strong>Primena MSFI 17 \u0107e tako\u0111e imati klju\u010dne operativne efekte kao \u0161to su razvoj IT-a<\/strong>,<strong> novi alati<\/strong>,<strong> prilago\u0111avanje postoje\u0107ih ra\u010dunovodstvenih sistema <\/strong>i<strong> promene u klju\u010dnim indikatorima performansi &#8211; KPI<\/strong>. To tako\u0111e zna\u010di <strong>ve\u0107e tro\u0161kove za osiguravaju\u0107a dru\u0161tva<\/strong>, od kojih se <strong>tra\u017ei da razviju interne i eksterne sisteme za implementaciju modela<\/strong>.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Me\u0111unarodni finansijski standard MSFI 17 primenjuje se od 01. januara 2023. godine, odnosno za godi\u0161nje izve\u0161tajne periode koji po\u010dinju na dan ili nakon 1. januara 2023. i zamenjuje postoje\u0107i MSFI [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":3145,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[52,54,6,1,64],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v17.8 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Me\u0111unarodni standard finansijskog izve\u0161tavanja - MSFI 17: Ugovori o osiguranju - Confida<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.confida.rs\/rs\/medunarodni-standard-finansijskog-izvestavanja-msfi-17-ugovori-o-osiguranju\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Me\u0111unarodni standard finansijskog izve\u0161tavanja - 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