دور المعيار الدولي (IFRS 17) في المحاسبة عن شركات التأمين : دراسة تطبيقية في شركة التأمين الوطنية
Other Title(s)
The role of the international standard IFRS 17 in accounting for insurance companies : an applied study in the national insurance company
Author
Source
Issue
Vol. 2020, Issue 126 (31 Dec. 2020), pp.227-248, 22 p.
Publisher
al-Mustansiriyah University College of Management and Economic
Publication Date
2020-12-31
Country of Publication
Iraq
No. of Pages
22
Main Subjects
Business Administration
Financial and Accounting Sciences
Topics
- Researchers
- Financial statements
- International finance
- Insurance companies
- Disclosure in accounting
- Insurance policies
Abstract EN
The existence of the International Financial Reporting Standard IFRS17 "insurance contracts" is the first international standard with a unified approach for accounting for insurance companies that leads to the existence of specific principles by which insurance companies deal with their insurance contracts, resulting in transparent financial statements that include accounting information of high quality, appropriate and generally accepted.
By all parties benefiting from it.
The research aimed to demonstrate the role of IFRS17 standard in preparing the financial statements of local insurance companies, and specifically how to account for insurance contracts in the income statement and the financial position statement.
In order to achieve the goal of the research, the researcher presented and evaluated previous studies related to IFRS17 standard and what results were reached.
The accounting treatments used in local insurance companies were presented and the extent of their consistency with Standard 17 regarding recognition, measurement and accounting disclosure of insurance contracts in these lists according to apply the mandatory building blocks method and the optional installment allocation method.
The researcher reached a set of conclusions, the most important of which is Iraqi insurance companies are not qualified to meet the requirements of the IFRSS standards, especially the IFRS17 standard, as they are still working in accordance with the requirements of local legislation and instructions that regulate work according to the unified accounting system for banks and insurance companies.
In the unified accounting system in line with the requirements of IFRSS standards and the international standard IFRS17
American Psychological Association (APA)
حميدي، زينب عباس. 2020. دور المعيار الدولي (IFRS 17) في المحاسبة عن شركات التأمين : دراسة تطبيقية في شركة التأمين الوطنية. مجلة الإدارة و الاقتصاد،مج. 2020، ع. 126، ص ص. 227-248.
https://search.emarefa.net/detail/BIM-1090440
Modern Language Association (MLA)
حميدي، زينب عباس. دور المعيار الدولي (IFRS 17) في المحاسبة عن شركات التأمين : دراسة تطبيقية في شركة التأمين الوطنية. مجلة الإدارة و الاقتصاد ع. 126 (كانون الأول 2020)، ص ص. 227-248.
https://search.emarefa.net/detail/BIM-1090440
American Medical Association (AMA)
حميدي، زينب عباس. دور المعيار الدولي (IFRS 17) في المحاسبة عن شركات التأمين : دراسة تطبيقية في شركة التأمين الوطنية. مجلة الإدارة و الاقتصاد. 2020. مج. 2020، ع. 126، ص ص. 227-248.
https://search.emarefa.net/detail/BIM-1090440
Data Type
Journal Articles
Language
Arabic
Notes
-
Record ID
BIM-1090440