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" |
|---|---|
| المصدر: | مجلة الاقتصاد التطبيقي والإحصاء |
| الناشر: | المدرسة الوطنية العليا للإحصاء والاقتصاد التطبيقي |
| المؤلف الرئيسي: | Amellal, Sabrina (Author) |
| مؤلفين آخرين: | Tessa, Ahmed (Co-Author) , Haddad, Madouda (Co-Author) |
| المجلد/العدد: | مج20, ع1 |
| محكمة: | نعم |
| الدولة: |
الجزائر |
| التاريخ الميلادي: |
2023
|
| الشهر: | يونيو |
| الصفحات: | 149 - 162 |
| ISSN: |
1112-234x |
| رقم MD: | 1387971 |
| نوع المحتوى: | بحوث ومقالات |
| اللغة: | الفرنسية |
| قواعد المعلومات: | EcoLink |
| مواضيع: | |
| كلمات المؤلف المفتاحية: |
FRS Accounting Standards | Insurance | Financial Performance | Ratios | Algeria
|
| رابط المحتوى: |
الناشر لهذه المادة لم يسمح بإتاحتها. |
| 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. |
|---|---|
| ISSN: |
1112-234x |
عناصر مشابهة
-
Les Nouveautés du Système Comptable Algérien des Sociétés D’assurances et/ou de Reassurances
بواسطة: Debbouzine, Mohamed منشور: (2022) -
Les Modes de Transfert des Connaissances et des Competences dans L’entreprise Algerienne: Cas Societe Nationale D’assurances "Saa"
بواسطة: Sidhoum, Lynda منشور: (2017) -
Éléments de carences en matière d'application du Système Comptable Financier au sein des entreprises Algériennes
بواسطة: Mameche, Youcef منشور: (2018) -
La Matrice de Boston Consulting Group "BCG": Methode Privilegiee D'analyse Strategique de L'entreprise: Cas de la Societe Algerienne D’assurance "Saa"
بواسطة: Guenane, Brahim منشور: (2015) -
Les Réformes Économiques Algériennes: Quel Impact sur le Secteur des Assurances?
بواسطة: Amellal, Sabrina منشور: (2023)
