International Journal For Multidisciplinary Research

E-ISSN: 2582-2160   •   Impact Factor: 9.24

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Volume 8 Issue 5
September-October 2026

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Understanding Ind AS 117: An Empirical Assessment of Awareness and Perceived Implementation Effectiveness among Indian Health Insurance Professionals

Author(s) Dr. SS Sarangdevot, Garima Jain
Country India
Abstract Ind AS 117 changes how insurance contracts are measured and reported. Its application brings accounting, actuarial, data and technology work into the same reporting process. This paper examines whether professionals who understand the standard more fully also view its implementation as more effective in the Indian health insurance sector. Primary data were collected from 185 professionals across seven occupational categories. Awareness and perceived implementation effectiveness were each measured through eight five-point Likert statements. Descriptive statistics, Cronbach’s alpha, Pearson correlation and simple linear regression were applied. Awareness had a positive association with perceived implementation effectiveness (r = 0.455, R² = 0.207, F(1, 183) = 47.838, p < .001), and the null hypothesis was rejected. Respondents were generally positive about the expected reporting benefits, although their understanding of particular requirements varied. The findings indicate that professional learning and practical guidance can support implementation, while the study’s cross-sectional and perception-based design should be considered when interpreting the results.
Keywords Ind AS 117; professional awareness; implementation effectiveness; health insurance; insurance accounting
Field Business Administration
Published In Volume 8, Issue 5, September-October 2026
Published On 2026-09-04
DOI https://doi.org/10.36948/ijfmr.2026.v08i05.87189
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CrossRef DOI prefix of IJFMR is 10.36948/ijfmr

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