مشاکل تطبيق معيار التقارير المالية الدولية في عقود التامين دراسة تطبيقية في العراق

علي غازي صقر, احمد; صبري سرحان, حيدر

doi:10.21608/alat.2016.218157

	مشاکل تطبيق معيار التقارير المالية الدولية في عقود التامين دراسة تطبيقية في العراق
المجلة المصرية للدراسات التجارية
Article 19, Volume 40, Issue 3, July 2016, Page 625-650 PDF (549.24 K)
Document Type: المقالة الأصلية
DOI: 10.21608/alat.2016.218157
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Authors
احمد علي غازي صقر; حيدر صبري سرحان
کلية التجارة - جامعة المنصورة
Abstract
This study aims to provide a clear idea about the nature of the application of standard international insurance contracts, through the presentation of systems and accounting procedures followed in the insurance companies and the extent of their agreement with the private insurance contracts IFRS4 international standard, and the statement of the problems faced by insurance companies in the application of the private insurance contracts the international standard requirements, and make some suggestions concerning the development of methods of insurance contracts under IFRS and overcome the obstacles that stand in the face of the application of the international standard requirements on insurance contracts and disclosures related thereto in the Iraqi insurance companies, the study found that standardized accounting system in the Iraqi insurance companies is not in line with international accounting developments especially the standard private insurance contracts IFRS4, and there are problems and obstacles stand in the way of the application of the standard in Iraq, and the application of the standard provides a convenient more for users of information information, and study recommends 2 updating the Consolidated accounting system applicable to insurance companies in order to suit the private insurance contracts IFRS4 international standard requirements, and the need for the Council of rules and accounting standards of the Iraqi issuing new domestic standards in line with the universally present, and review and develop all the old accounting rules consistent with applicable international standards, which meet the needs of national companies, in order to gain access to global exchanges and where competition and attract foreign investments.


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