The IAS/IFRS insurance financial statements: first assessments of tax issues

partecipanti
Stefano DE POLIS, Andrea ROSIGNOLI, Francesco BONTEMPO, Gianfilippo SCIFONI, Laura PETROTTA, Alessandro CATONA, Duccio Andrea DONATI, Paolo PITACCO, Massimo Agostino SCHIATTI, Antonio RENZI
coordinatore
Giacomo RICOTTI
Date
21 October 2024

Last update

25 October 2024

Documents

  1. The IAS/IFRS insurance financial statements: first assessments of tax issues - Programme (only in Italian) pdf 203.2 KB
  2. The IAS/IFRS insurance financial statements: first assessments of tax issues (only in Italian) pdf 481.2 KB Stefano De Polis, IVASS Secretary General
  3. The presentation of insurance contracts in the financial statements: Local GAAP vs IAS/IFRS (only in Italian) pdf 748.2 KB Andrea Rosignoli, Head of the Insurance Technical Commission of ASSIREVI
  4. Taxation of insurance undertakings: relevant rules for the transition to IAS/IFRS and their possible evolution (only in Italian) pdf 1.5 MB Francesco Bontempo, Head of Office III - Tax Legislation and Fiscal Federalism Directorate of the MEF
  5. Taxation of insurance undertakings: overview of the main profiles (IRES, IRAP, IRM) (only in Italian) pdf 870.6 KB Gianfilippo Scifoni, ANIA Tax Service Manager
  6. IFRS 17: the main focus points for tax purposes (only in Italian) pdf 876.2 KB Laura Petrotta, Head of the Research and Data Management Directorate at IVASS
  7. The IAS-IFRS FTA of insurance financial statements - Some considerations on tax impacts during transition (FTA) (only in Italian) pdf 365.5 KB Alessandro Catona, PwC TLS
  8. Insurance financial statements under IAS/IFRS: initial assessments of tax profiles (only in Italian) pdf 1.3 MB Duccio Andrea Donati, UnipolSai S.p.A.
  9. IAS/IFRS Transition Insurance Undertakings IFRS 9 (only in Italian) pdf 668.7 KB Paolo Pitacco, Head of Corporate Tax Affairs, Assicurazioni Generali S.p.A.
  10. Adoption of IAS - IFRS for individual (life) insurance financial statements - What future for I.R.M. (only in Italian) pdf 1.6 MB Massimo Schiatti, Tax Manager and Fiscal Controls, Intesa Sanpaolo Vita S.p.A.