أثر تطبيق معيار الابلاغ الدولي (9)‎ عقود التامين على تقويم الأداء المالي

Abstract EN

The research problem represented that there are lack in Interest of many Sudanese private insurance companies in the accurate measurement of financial performance evaluation, which has an impact on decision-making, and what is the relationship between the International Reporting Standard (9) insurance contracts on the evaluation of financial performance through financial indicators (liquidity index, activity index, Profitability Index), and the study aimed to identify the effect of the International Reporting Standard (9) insurance contracts in measuring profitability indicators, activity indicators and profitability indicators, and the study concluded that all results are correct, including that the application of the International Financial Reporting Standard (9) led to an accurate measurement of the financial ratio In the Sudanese insurance companies, and as the study concluded with several recommendations, the Sudanese insurance companies should pay attention to the implementation of the International Reporting Standard (9) insurance contracts because of their effective impact in measuring and evaluating financial performance.