Nuove tecniche di valutazione e indicatori di performance: l'impatto di IFRS 17 sul business assicurativo danni

After nearly twenty years of discussion, IFRS 17 is ready to overhaul the accounting methods used by insurance companies all over the world. The main reason behind this revolutionary phase in the insurance business is given by the idea that the new set of requirements is expected to increase comparability and transparency among insurance undertakings. This is done by introducing new measurement models to account for insurance contracts. This thesis deals with analyzing in depth the two models that will be mainly used by non-life insurers, i.e. the Building Block Approach and the Premium Allocation Approach, taking into consideration how they change the accounting treatment process compared to the current IFRS 4. Then, it follows a presentation of the new financial statements that will be disclosed under IFRS 17 and an analysis of the effects on the key performance indicators (KPIs) that an analyst or a potential stakeholder could use to evaluate an insurance company. The last part of the work illustrates a practical application of the two models, the computations of the KPIs and gives an idea of the business implications behind them.