تكييف النظام المحاسبي لشركات التأمين العراقية على وفق معيار الإبلاغ المالي الدولي 17

Abstract EN

The insurance sector is the cornerstone in building the economies of countries.

as it constitutes the foundation and primary supporter of economic growth and development in various areas of life ; and the Iraqi insurance sector lacks many of the ingredients that make it keep pace with global developments and keep pace with economic events, which negatively affects the Iraqi economic sector as a whole and in turn affects society in general.

the adaptation of the unified accounting system for banks and insurance companies in accordance with the financial reporting standard 17 IFRS insurance contracts and reinsurance contracts pushes a great deal to raise the level of accounting treatments and identify insurable risks, which makes the Iraqi insurance sector in the ranks of international insurance companies through the presentation of financial statements similar to those companies, which it is easy for investors to read and understand clearly, which constitutes a tool for attracting investors, and this is reflected positively on the rest of the economic fields, as the financial reporting standard 17 insurance contracts was applied for the first time in the national insurance company (the research sample) by adapting the accounting system applied in this company and insurance companies in the Iraqi insurance sector all.