قطاع التأمين العالمي يتأهب و ينتظر دخول 2023 : قراءة و تحليل في مكونات عقد التأمين وفق IFRS 17

الملخص EN

The main objective of this study is to present the new requirements that IFRS 17 insurance contracts brought in, as an alternative to the interim standard IFRS 4, as the first real standard that includes within its requirements the characteristics of international insurance sector companies and its relationship to IFRS 15-IFRS 9, in order to allow early application of the standard when applying them.

Our study concluded that it is not easy to separate the insurance contract from the rest of the other contracts, despite providing an understanding of the insurance contract due to its focus on economic reality rather than the legal essence of the definition.

finally the relationship between IFRS 17 and IFRS 15-IFRS 9 lies in the composition of the insurance contract, which may include contracts that are dealt with according to the previous two criteria & which may include an insurance contract & / or embedded derivatives, and / or investment components, & / or promise to transfer distinct goods or non-insurance services