أثر التعويضات المدفوعة بشركات التأمين على مبدأ المقابلة المحاسبي

الملخص EN

This research deals with the impact of claims paid on estimating the size of technical Allowances in the financial statements of insurance companies and represented a problem in that insurance companies are Discount all amounts of claims paid during one fiscal period which violates principle accounting (Matching Principle) who spends loads of each fiscal period, including its own expenses statement as a result of the business each year through the end of the interview period revenues expense and that based on the period of validity of the insurance certificates , and represented the importance of research in Find a new accounting proposal by scheduling the claims on different financial periods, according to the period of validity of insurance policies the researcher depend on analytical method to analyze the field study and test hypotheses, and research found a range of results in accordance with the assumptions and the results of the field study of the most important: affects the size of the claims paid in assessing the technical Allowances increase or decrease, as well as claims paid to insurance policies and other financial extended periods affect the size of the surplus and insurance claims processing payments for insurance policies in force during the current financial period is considered a barometer is accurate to the size of the claims paid during the year.

The study recommended the application of scheduling paid claims according to the period of putting insurance documents in action and reduction of the volume of technical privileges.