أثر تطبيق متطلبات معيار الإبلاغ المالي الدولي 17 على القوائم المالية لشركات التأمين : دراسة حالة شركة Alliance للتأمينات

Abstract EN

This paper aims to study and analyze the requirements of IFRS 17 and to identify the most important changes that it made to the accounting treatment of the insurance contracts comparing with IFRS 4, and then to list the expected effects of applying the measurement models and presentation mechanisms contained in the standard on the Alliance insurance financial statements, which would help the insurance companies to respond positively and adapt early with these effects.

finally, the study revealed important expected impacts of applying the standard requirements on the company’s financial statements, which were represented in an increase of the assets and liabilities level figured in the balance sheet statement, and a decrease in profits level in the income statement.