مدى التزام شركات التأمين الجزائرية بالمعايير المحاسبية الدولية

الملخص EN

This work aims to shed light on the extent of Algerian insurance companies' commitment to apply international accounting standards with regard to disclosure and presentation in response to the gradual opening up of the economy on the outside world.

In this regard, a questionnaire directed to a sample of insurance agencies will be used in the provinces of Blida, Algiers and Tipaza.

It is distributed randomly for availability, proximity and transport considerations.

Eighty-seven (87) questionnaires were distributed and Eighty-three (83) were fully completed and collected.

The statistical package of social sciences (SPSS) is used to analyse the data to benefit from descriptive and inferential statistics services, especially those related to correlation, measurement of significance, and verification of the availability of conditions of application.

The results indicate the commitment of Algerian insurance companies in harmony with the national economic openness and a commitment to implement international accounting standards.