مزايا المستخدمين وفق المعيار الحاسبي الدولي 19 و النظام الحاسبي المالي

Abstract EN

Economic institutions face the problem of evaluating some of the advantages they want to give to their users, especially those with a long term commitment, which leads them to follow a special assessment method provided by the actuarial sciences, which integrate other basic sciences such as mathematics, statistics, Finance, law and others.

These sciences are also used in the field of insurance to determine premiums and assess their quality.

In the area of accounting, the importance of actuarial science in assessing the benefits of end-service users is in accordance with IAS 19 (iAS19).

The adoption of international accounting standards by national accounting systems has undoubtedly played a major role in the attention of local actuarial sciences and the development of locally appropriate solutions to the financial, social and administrative issues faced by institutions and systems.

The financial accounting system (SCF) draws on the method of assessing the long-term benefits that we find to include the provision for going retirement from IAS 19.

IAS 19 is one of the criteria that governs the accounting treatment of the subject of user benefits of different types in the economic institution and discloses them in the financial statements.