مجلة أرصاد للدراسات الاقتصادية والإدارية
Volume 6, Numéro 2, Pages 31-46
2023-12-31
The Impact Of International Accounting Standards Ias_ifrs On Insurance Sector Accounting Case Study Of The National Social Insurance Fund For Wage Workers (cnas), Tissemsilt Agency
Authors : Mebtouche Elaldja .
Abstract
Abstract: This study aims to analyze the insurance sector and international accounting standards. The latter is considered one of the most vital sectors through the main role played by insurance companies in the economic system in general and in reducing risks and compensating those affected in particular. This leads to the development and stability of insurance activity in the public sectors. And as such, Algeria was keen in the field of the insurance sector to apply international accounting standards and professional practices. This study included a comprehensive overview of insurance and insurance companies, then we focused on the accounting aspect by highlighting international accounting standards in terms of the concept and accounting treatments that take place at the level of insurance companies. The field study covered the National Social Security Fund for wage-earners in the state of Tissemsilt, and we reached through the study Most of the company's income comes from insurance premiums, which is its main activity.
Keywords
: insurance ; insurance sector ; accounting standards ; accounting treatments
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