{"id":2339,"date":"2020-07-17T13:33:22","date_gmt":"2020-07-17T13:33:22","guid":{"rendered":"https:\/\/revista.isfin.ro\/?p=2339"},"modified":"2020-08-03T19:40:20","modified_gmt":"2020-08-03T19:40:20","slug":"solvency-ii-intre-ifrs-4-si-ifrs-17-costin-andrei-istrate","status":"publish","type":"post","link":"https:\/\/revista.isfin.ro\/en\/2020\/07\/17\/solvency-ii-intre-ifrs-4-si-ifrs-17-costin-andrei-istrate\/","title":{"rendered":"Solvency II \u00eentre IFRS 4 \u015fi IFRS 17 &#8211;  Costin Andrei Istrate"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"2339\" class=\"elementor elementor-2339\" data-elementor-settings=\"[]\">\n\t\t\t\t\t\t<div class=\"elementor-inner\">\n\t\t\t\t\t\t\t<div class=\"elementor-section-wrap\">\n\t\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-15b862bd elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"15b862bd\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t\t\t<div class=\"elementor-row\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-261dbbe2\" data-id=\"261dbbe2\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-column-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-148c9b04 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"148c9b04\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t\t\t<div class=\"elementor-row\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-1d312c7\" data-id=\"1d312c7\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-column-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-22dfa36e elementor-widget elementor-widget-text-editor\" data-id=\"22dfa36e\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-text-editor elementor-clearfix\">\n\t\t\t\t<p>Author: Drd. Costin Andrei ISTRATE<br \/>\u00a0Vol. 5 \u2022 No. 8 \u2022 May 2020<\/p>\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-703b392b\" data-id=\"703b392b\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-column-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1fe0d20 elementor-position-right elementor-view-default elementor-vertical-align-top elementor-widget elementor-widget-icon-box\" data-id=\"1fe0d20\" data-element_type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<a class=\"elementor-icon elementor-animation-\" href=\"https:\/\/revista.isfin.ro\/wp-content\/uploads\/2020\/08\/5.2_Abstract-Costin-Istrate-SOLVENCY-II-INTRE-IFRS-4-SI-IFRS-17-Teo-nr8.pdf\" target=\"_blank\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-arrow-down\"><\/i>\t\t\t\t<\/a>\n\t\t\t<\/div>\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\t\t\t\t<h6 class=\"elementor-icon-box-title\">\n\t\t\t\t\t<a href=\"https:\/\/revista.isfin.ro\/wp-content\/uploads\/2020\/08\/5.2_Abstract-Costin-Istrate-SOLVENCY-II-INTRE-IFRS-4-SI-IFRS-17-Teo-nr8.pdf\" target=\"_blank\" >\n\t\t\t\t\t\tView Abstract PDF\t\t\t\t\t<\/a>\n\t\t\t\t<\/h6>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-69f2c4a2 elementor-position-right elementor-view-default elementor-vertical-align-top elementor-widget elementor-widget-icon-box\" data-id=\"69f2c4a2\" data-element_type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<a class=\"elementor-icon elementor-animation-\" href=\"https:\/\/revista.isfin.ro\/wp-content\/uploads\/2020\/08\/Costin-Istrate-Teo-en-art.pdf\" target=\"_blank\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-arrow-down\"><\/i>\t\t\t\t<\/a>\n\t\t\t<\/div>\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\t\t\t\t<h6 class=\"elementor-icon-box-title\">\n\t\t\t\t\t<a href=\"https:\/\/revista.isfin.ro\/wp-content\/uploads\/2020\/08\/Costin-Istrate-Teo-en-art.pdf\" target=\"_blank\" >\n\t\t\t\t\t\tView Article PDF\t\t\t\t\t<\/a>\n\t\t\t\t<\/h6>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<div class=\"elementor-element elementor-element-53c3883 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"53c3883\" data-element_type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-78ffbe7d elementor-widget elementor-widget-text-editor\" data-id=\"78ffbe7d\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-text-editor elementor-clearfix\">\n\t\t\t\t<p><strong>Abstract<\/strong><\/p>\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-776e69e6 elementor-widget elementor-widget-text-editor\" data-id=\"776e69e6\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-text-editor elementor-clearfix\">\n\t\t\t\t<p>The application since 2005 of the Financial Reporting Standard 4 - Insurance Contracts\n(International Financial Reporting Standard 4-IFRS 4) has brought through its objectives,\nimprovements, clarifications, but also requirements regarding the detailed financial\npresentations of the respective contracts. However, this standard was only a first phase of a\nlarger project to address insurance and to present insurance contracts in the financial\nstatements, being only an interim standard, which allowed insurance companies a new,\nhigh-quality framework of the use of different specific accounting practices . This\napplication, accompanied by the fact that the standard does not address issues related to the\naccounting and presentation of financial assets held and financial liabilities issued by\ninsurers, has made it increasingly difficult to understand and compare the results reported\nby insurance companies for different end-users.<\/p><p>On the other hand, the application of 2016 as the first year of reporting of the Solvency II\nDirective by the European insurance market, led most players in this market to take\nadditional measures in relation to the management of balance sheet assets and liabilities,\nwith the risks assumed in the eligibility of own funds and not on the least, the investment\npolicy.<\/p><p>\u00a0Consequently, the appearance in March 2017 of the new Financial Reporting Standard 17 -\nInsurance Contracts (International Financial Reporting Standard IFRS 17), applicable from\nJanuary 1, 2021, brings significant changes, the new standard proposed to treat into a\nunitary way the insurance contracts, regardless of the applicable jurisdictions, while\nassuring the users of the financial statements of the effect that the contracts in question\nhave the quality and relevance of the financial position and performance, as well as of the\ncash flows.<\/p><p>The present study aims to analyze on the one hand how the new IFRS 17 harmonizes with\nthe evaluation and reporting methods imposed by Solvency II but also the specific\ntreatment and preparatory measures adopted by the main players of the European insurance\nmarket, in this transition period in financial reporting in this industry .<\/p>\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4606e989 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"4606e989\" data-element_type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2b8629d7 elementor-widget elementor-widget-text-editor\" data-id=\"2b8629d7\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-text-editor elementor-clearfix\">\n\t\t\t\t<p><strong>Keywords<\/strong>: IFRS 4, IFRS 17, Solvency II, differences between IFRS and Solvency II,\nIFRS versus Solvency II, impact of IFRS 17, comparisons between IFRS 4 and IFRS 17.<\/p>\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-59852e6b elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"59852e6b\" data-element_type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-28424dc6 elementor-widget elementor-widget-text-editor\" data-id=\"28424dc6\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-text-editor elementor-clearfix\">\n\t\t\t\t<p><strong>JEL classification<\/strong>: G22, M41, G28, G32<\/p>\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-168e56ef elementor-widget elementor-widget-eael-creative-button\" data-id=\"168e56ef\" data-element_type=\"widget\" data-widget_type=\"eael-creative-button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t        <div class=\"eael-creative-button-wrapper\">\n\n            <a class=\"eael-creative-button eael-creative-button--default\" href=\"https:\/\/revista.isfin.ro\/en\/\" data-text=\"\">\n\n                <div class=\"creative-button-inner\">\n\n                    \n                    <span class=\"cretive-button-text\"> BACK<\/span>\n\n                                    <\/div>\n            <\/a>\n        <\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>Autor: Drd. Costin Andrei ISTRATE\u00a0Vol. 5 \u2022 Nr. 8 \u2022 Mai 2020 Vizualizare Abstract PDF Vizualizare Articol PDF Abstract Aplicarea \u00eencep\u00e2nd din anul 2005 a Standardului de Raportare Financiar\u0103 4 \u2013 Contracte de asigurare (International Financial Reporting Standard 4-IFRS 4) a adus prin obiectivele sale, \u00eembun\u0103t\u0103tiri, clarific\u0103ri, dar \u015fi cerin\u021be privind prezent\u0103rile financiare detaliate ale &hellip;<\/p>\n<p class=\"read-more\"> <a class=\"\" href=\"https:\/\/revista.isfin.ro\/en\/2020\/07\/17\/solvency-ii-intre-ifrs-4-si-ifrs-17-costin-andrei-istrate\/\"> <span class=\"screen-reader-text\">Solvency II \u00eentre IFRS 4 \u015fi IFRS 17 &#8211;  Costin Andrei Istrate<\/span> Read More &raquo;<\/a><\/p>","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[160],"tags":[],"yoast_head":"<title>Solvency II \u00eentre IFRS 4 \u015fi IFRS 17 - Costin Andrei Istrate - Revista de Studii Financiare<\/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:\/\/revista.isfin.ro\/en\/2020\/07\/17\/solvency-ii-intre-ifrs-4-si-ifrs-17-costin-andrei-istrate\/\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Solvency II \u00eentre IFRS 4 \u015fi IFRS 17 - Costin Andrei Istrate - Revista de Studii Financiare\" \/>\n<meta property=\"og:description\" content=\"Autor: Drd. 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Costin Andrei ISTRATE\u00a0Vol. 5 \u2022 Nr. 8 \u2022 Mai 2020 Vizualizare Abstract PDF Vizualizare Articol PDF Abstract Aplicarea \u00eencep\u00e2nd din anul 2005 a Standardului de Raportare Financiar\u0103 4 \u2013 Contracte de asigurare (International Financial Reporting Standard 4-IFRS 4) a adus prin obiectivele sale, \u00eembun\u0103t\u0103tiri, clarific\u0103ri, dar \u015fi cerin\u021be privind prezent\u0103rile financiare detaliate ale &hellip; Solvency II \u00eentre IFRS 4 \u015fi IFRS 17 &#8211; Costin Andrei Istrate Read More &raquo;","og_url":"https:\/\/revista.isfin.ro\/en\/2020\/07\/17\/solvency-ii-intre-ifrs-4-si-ifrs-17-costin-andrei-istrate\/","og_site_name":"Revista de Studii Financiare","article_published_time":"2020-07-17T13:33:22+00:00","article_modified_time":"2020-08-03T19:40:20+00:00","twitter_card":"summary_large_image","twitter_misc":{"Written by":"Revista ISF","Estimated reading time":"2 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebSite","@id":"https:\/\/revista.isfin.ro\/#website","url":"https:\/\/revista.isfin.ro\/","name":"Revista de Studii Financiare","description":"","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/revista.isfin.ro\/?s={search_term_string}"},"query-input":"required name=search_term_string"}],"inLanguage":"en-GB"},{"@type":"WebPage","@id":"https:\/\/revista.isfin.ro\/2020\/07\/17\/solvency-ii-intre-ifrs-4-si-ifrs-17-costin-andrei-istrate\/#webpage","url":"https:\/\/revista.isfin.ro\/2020\/07\/17\/solvency-ii-intre-ifrs-4-si-ifrs-17-costin-andrei-istrate\/","name":"Solvency II \u00eentre IFRS 4 \u015fi IFRS 17 - Costin Andrei Istrate - Revista de Studii Financiare","isPartOf":{"@id":"https:\/\/revista.isfin.ro\/#website"},"datePublished":"2020-07-17T13:33:22+00:00","dateModified":"2020-08-03T19:40:20+00:00","author":{"@id":"https:\/\/revista.isfin.ro\/#\/schema\/person\/d709ae622feb4a954f2e16c530e0815a"},"breadcrumb":{"@id":"https:\/\/revista.isfin.ro\/2020\/07\/17\/solvency-ii-intre-ifrs-4-si-ifrs-17-costin-andrei-istrate\/#breadcrumb"},"inLanguage":"en-GB","potentialAction":[{"@type":"ReadAction","target":["https:\/\/revista.isfin.ro\/2020\/07\/17\/solvency-ii-intre-ifrs-4-si-ifrs-17-costin-andrei-istrate\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/revista.isfin.ro\/2020\/07\/17\/solvency-ii-intre-ifrs-4-si-ifrs-17-costin-andrei-istrate\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Prima pagin\u0103","item":"https:\/\/revista.isfin.ro\/"},{"@type":"ListItem","position":2,"name":"Solvency II \u00eentre IFRS 4 \u015fi IFRS 17 &#8211; Costin Andrei Istrate"}]},{"@type":"Person","@id":"https:\/\/revista.isfin.ro\/#\/schema\/person\/d709ae622feb4a954f2e16c530e0815a","name":"Revista ISF","image":{"@type":"ImageObject","@id":"https:\/\/revista.isfin.ro\/#personlogo","inLanguage":"en-GB","url":"https:\/\/secure.gravatar.com\/avatar\/f5e83b250196a64f9f7f3802f9f4123d?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/f5e83b250196a64f9f7f3802f9f4123d?s=96&d=mm&r=g","caption":"Revista ISF"},"sameAs":["https:\/\/revista.isfin.ro"],"url":"https:\/\/revista.isfin.ro\/en\/author\/isfin\/"}]}},"_links":{"self":[{"href":"https:\/\/revista.isfin.ro\/en\/wp-json\/wp\/v2\/posts\/2339"}],"collection":[{"href":"https:\/\/revista.isfin.ro\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/revista.isfin.ro\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/revista.isfin.ro\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/revista.isfin.ro\/en\/wp-json\/wp\/v2\/comments?post=2339"}],"version-history":[{"count":13,"href":"https:\/\/revista.isfin.ro\/en\/wp-json\/wp\/v2\/posts\/2339\/revisions"}],"predecessor-version":[{"id":3449,"href":"https:\/\/revista.isfin.ro\/en\/wp-json\/wp\/v2\/posts\/2339\/revisions\/3449"}],"wp:attachment":[{"href":"https:\/\/revista.isfin.ro\/en\/wp-json\/wp\/v2\/media?parent=2339"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/revista.isfin.ro\/en\/wp-json\/wp\/v2\/categories?post=2339"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/revista.isfin.ro\/en\/wp-json\/wp\/v2\/tags?post=2339"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}