محاسبة عقود التأمين في ظل معيار الإبلاغ المالي الدولي الرابع (IFRS4)‎

الملخص EN

This research paper aims to present the importance of applying the international financial reporting standards in the insurance industry, especially when the International Accounting Standards Board (IASB) issued the first accounting standard in 2004 which deals with the accounting in the insurance companies, is called (IFRS 4)Insurance contracts, This accounting standard is considered as an important step in the field of accounting standardization in the insurance companies at the international level, in which this standard works to help the users of financial statements for insurance companies to determine the amount, timing and uncertainty associated with the cash flows arising from insurance contracts in the future.