أثر تطبيق كل من نظام الملاءة المالية II و معيار IFRS4 المرحلة II على المحاسبة في شركات التأمين

الملخص EN

this study aims to analyze the impact of applying each of the system solvency II and standard IFRS 4 phase II on the basis of accounting in insurance companies, Where the study concluded that the application of these two references has an impact on the balance sheet of the insurance company, through the evaluation its assets and liabilities according to an economic outlook, There is also a difference between the two references in terms of their objectives, evaluation of the financial assets, margin of risk, residual margin and composition of the technical provision.