التحليل الفكري لمعيار الإبلاغ المالي الدولي Ifrs17 "عقود التأمين" و انعكاسه على جودة معلومات المحاسبة الإكتوارية

الملخص EN

The research problem was represented by the following question: (Does the International Financial Reporting Standard IFRS17 “insurance contracts” play a role in improving the quality of actuarial accounting information in the insurance sector? ) Accordingly, the research aimed to present and discuss the concept of actuarial accounting and to show the services it provides to economic units in general, and the sector Insurance in particular, in addition to the presentation and analysis of the theoretical dimensions of the international financial reporting standard IFRS17 “insurance contracts”, and its role in enhancing the quality of actuarial accounting information, as well as a statement of the most important updates brought by the new standard compared to the international financial reporting standard IFRS4, and the most important conclusions indicated Until that the International Financial Reporting Standard IFRS17 defined three measurement approaches, one of which is mandatory application represented by the Building blocks approach (BBA), which is the general measurement approach of the IFRS17 standard, and the second is for investment contracts with an optional participation feature, which is the Variable fee approach (VFA), while there is a third measurement approach.

The application is optional and an alternative to the general approach, which is the Premium allocation approach (PAA), which is applied to short-term contracts that do not exceed one year.

Developing the capabilities of the financial accountant not only in terms of traditional accounting, but also in terms of future possibilities for developing business in the future and possible ways for that in order to overcome future crises