مدى التزام شركات التأمين في الجزائر بمعيار الإبلاغ المالي رقم 04 : دراسة حالة الشركة الجزائرية للتأمينات CAAT فرع الوادي

Abstract EN

This paper aims at shedding light on the reality of accounting of the insurance sector in Algeria, especially as Algeria, like other countries, tried to adopt the international accounting standards through the financial accounting system at the beginning of 2010.

It sought to include all institutions regardless of the nature of their activities, Including insurance companies that have specificities in their transactions.

The study concluded that the accounting of insurance companies in Algeria depends on the initial measurement process on IFRS 04 ; Do not adopt it in the subsequent measurement process because the financial statements are directed to the tax administration first.