دراسة تحليلية للمحاسبة عن عقود التأمين في ظل معيار المحاسبة الدوليIFRS: 17 "بالتطبيق على شركات التأمين المصرية"

Abstract EN

The study deals with the analysis of the requirements of the application of "IFRS: 17" is an International Financial Reporting Standards (IFRS) issued by the International Accounting Standards Board (IASB), The new standard is enforceable and applied as of January 1, 2021, with application to a sample of Egyptian insurance companies, the researcher tackled the problems facing at application and affected by the presentation of financial statements of the insurance and reinsurance companies, the most important of which is the measurement of the contractual service margin Margen (CSM), and Cash Flows Fulfilment, the standard used a new approach to estimate future cash flows to meet insurance contract obligations by adjusting the present value of cash flows.

The Standard introduces a method for recording unrealized profits by estimating the margin of contractual service to meet claims for compensation, And the recognition of premiums that are unearened in statement of financial position list as insurance contract obligations liabilitie, This affects of results of the insurance companies as a result of the accounting conservatism, and the tax effect of this amendment necessitates increasing the burdens of the insurance companies in income tax due to the nonadoption of the technical reserves in addition to the amendments of the obligations As a result of the discount rate used and the adjustment of the risk because it is a settlement of estimated expenditures not actual, And other amendments as a result of the estimates of cash flows and insurance contracts expenses less than one year, and therefore subject to income tax.

The researcher presented a set of proposals as a way to remedy these effects and was applied to a sample of insurance companies operating in Egypt, the results of the work of insurance companies more transparent and credible to preserve the quality of financial reports, supporting shareholders' confidence in the financial statements.