Publication Details
Abstract
This article analyzes the impact of IFRS 17 implementation on the statement of financial position of Uzbekinvest JSC based on the company’s financial statements for 2022–2025. The research examines changes in the recognition, classification, and presentation of major asset and liability items, with particular attention to insurance contract assets and liabilities, reinsurance contract assets and liabilities, bank deposits, and investment assets. Comparative and structural analysis methods are applied to identify changes in the composition of the insurer’s financial position. The findings show that IFRS 17 has substantially changed the presentation of insurance-related balances and improved the transparency and comparability of financial information.