عناصر مشابهة
Normes Comptables Ifrs: Difficultes d’application par les Entreprises Algeriennes Cas de la Societe Nationale D’assurance "Saa"
| العنوان بلغة أخرى: | Frs Accounting Standards : Difficulties of Application by Algerian Companies Case of the National Insurance Company "Saa" |
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| المصدر: | مجلة الاقتصاد التطبيقي والإحصاء |
| الناشر: |
المدرسة الوطنية العليا للإحصاء والاقتصاد التطبيقي
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| المؤلف الرئيسي: | |
| مؤلفين آخرين: | , |
| المجلد/العدد: | مج20, ع1 |
| محكمة: | نعم |
| الدولة: | الجزائر |
| التاريخ الميلادي: | 2023 |
| الصفحات: | 149 - 162 |
| ISSN: | 1112-234x |
| رقم MD: | 1387971 |
| نوع المحتوى: | بحوث ومقالات |
| اللغة: | French |
| قواعد المعلومات: | EcoLink |
| مواضيع: | |
| رابط المحتوى: |
| المستخلص: | In Algeria, the Financial Accounting System was promulgated by law 07-11 of 25/11/2007. The country entered a new financial era, especially after integrating the application of IAS/IFRS international accounting standards. Applied by the insurance industry, IFRS standards will introduce a fundamental transformation in the accounting treatment of insurance contracts. A transition from historical cost accounting to fair value accounting. Our research objective is to determine the obstacles faced by insurance companies in Algeria in terms of accounting regulations. We will conduct an analysis of certain SAA financial performance ratios. The results of this research show that this company applies the principle of historical cost in its accounting valuation, which makes it difficult to apply IFRS 17, which will be applied as of January 2023. |
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