IFRS 17 e le coverage units

The International Accounting Standards Board (IASB) issued IFRS 17 Insurance Contracts in May 2017. The new standard applies a current value approach to measuring insurance contracts and recognises profit as insurers provide services and are released from risk. The aim of this dissertation is to provide a complete view of the IFRS 17 principle, with a focus on the coverage units. In the first chapter, it will be given an overview of the main aspects of the new accounting principle IFRS 17, starting from the definition of insurance contract. In the second chapter, the dissertation will take in detail the Coverage Units, looking to how they can be defined and to which are the main variable to be consider in this process. The third chapter will concern on the application to a specific contract of some ways to calculate the Coverage Units, in order to see their behaviour, which fits better and mainly to understand how they works. After that there will be the conclusions.