군(群)론과 보험계약 회계처리

The study investigates the alignment of the classification and grouping of insurance contracts under IFRS 17 with the algebraic concept of a group. This involves examining whether the structuring of insurance contracts as outlined in IFRS 17 satisfies the key characteristics of a group in algebra - primarily focusing on the operations and set interactions. The original text of IFRS 17, the words ‘set’ and ‘group’ appear frequently. By reinterpreting the key elements of IFRS 17 through the lens of ‘group’ and ‘set’ in algebra, this research aims to provide a more integrated and coherent understanding of the accounting treatments for insurance contracts. This approach challenges and potentially clarifies the existing interpretations in K-IFRS 1117, offering a fresh perspective on the complex accounting treatments in IFRS 17. Ultimately, the study seeks to contribute to a more effective application and understanding of IFRS 17 in the field of insurance accounting. By bridging the gap between practical accounting standards for insurance contracts and mathematical theory, it aims to enhance the clarity and consistency in the application of these standards in real-world scenarios.