دور المعيار الدولي (IFRS 17)‎ في المحاسبة عن شركات التأمين : دراسة تطبيقية في شركة التأمين الوطنية

الملخص EN

The existence of the International Financial Reporting Standard IFRS17 "insurance contracts" is the first international standard with a unified approach for accounting for insurance companies that leads to the existence of specific principles by which insurance companies deal with their insurance contracts, resulting in transparent financial statements that include accounting information of high quality, appropriate and generally accepted.

By all parties benefiting from it.

The research aimed to demonstrate the role of IFRS17 standard in preparing the financial statements of local insurance companies, and specifically how to account for insurance contracts in the income statement and the financial position statement.

In order to achieve the goal of the research, the researcher presented and evaluated previous studies related to IFRS17 standard and what results were reached.

The accounting treatments used in local insurance companies were presented and the extent of their consistency with Standard 17 regarding recognition, measurement and accounting disclosure of insurance contracts in these lists according to apply the mandatory building blocks method and the optional installment allocation method.

The researcher reached a set of conclusions, the most important of which is Iraqi insurance companies are not qualified to meet the requirements of the IFRSS standards, especially the IFRS17 standard, as they are still working in accordance with the requirements of local legislation and instructions that regulate work according to the unified accounting system for banks and insurance companies.

In the unified accounting system in line with the requirements of IFRSS standards and the international standard IFRS17