مقارنة المعالجة المحاسبية لعمليتي إعادة تامين وقبولات إعادة التامين داخل شركة التامين الجزائرية

الملخص EN

The study aims to control some technical terms related to reinsurance and reinsurance acceptances, comparing the accounting treatment for these two contracts, during the production and accident phases, in light of what was stated in notice No.

89.

we relied on the reconciliation of the descriptive and analytical approach, we used it to describe and control some technical terms related to reinsurance technology and acceptances, analyze and compare how accounting treats production and accidents when the insurance company resorts to these two techniques.

the study concluded that there were several deficiencies and gaps in how notice No.

89G presented the accounting treatment for these two transactions, he was satisfied with their definition without detailing their accounting treatment, this requires more control and coordination and correcting the deficiency.