تم إضافة تقرير جديد 2024
ارسل ملاحظاتك

ارسل ملاحظاتك لنا









الرئيسية > بحث>تقييم محتوى دليل تطبيق معايير...>الوصف

تقييم محتوى دليل تطبيق معايير المحاسبة المصرية بقطاع التأمين المصري : دراسة تطبيقية

المصدر: مجلة كلية التجارة للبحوث العلمية
الناشر: جامعة أسيوط - كلية التجارة
المؤلف الرئيسي: عبدالبديع، أشرف محمد (مؤلف)
المجلد/العدد: ع 45
محكمة: نعم
الدولة: مصر
التاريخ الميلادي: 2008
الشهر: ديسمبر
الصفحات: 31 - 101
رقم MD: 69628
نوع المحتوى: بحوث ومقالات
اللغة: العربية
قواعد المعلومات: EcoLink
مواضيع:
الدول النامية | التأمين | مصر | المعايير المحاسبية | شركات التأمين | الاحوال الاقتصادية | الدول الصناعية | الاستثمار | العقارات | القروض | البنوك | الودائع البنكية
رابط المحتوى:
PDF (صورة)     
صورة الغلاف QR قانون

عدد مرات التحميل

57

حفظ في:
المستخلص: This study examines the implementation of the Egyptian Accounting Standards (EASs), which are based on International Financial Reporting Standards (IFRS) and its application manual by the insurance sector companies. The study has three purposes: First, it describes and discusses the contents of application manual of (EASs) at the insurance companies, especially the rules related to measuring, evaluating and disclosure of investment items in such companies, second, determines the underlying factors " ownership structure, types of insurance activities and some personal characteristics " that may affect the importance and adopting of the (EASs) and its application manual in insurance sector companies . Third, describes the current practices at the end of financial year (2007/2008) which is considered as the first period of adopting the (EASs) and its application manual through the financial statements of Egyptian insurance companies. The study provides insight into the (EASs) and application manual adoption process based on a questionnaires which were fulfilled through personal interviews with finance and accounting executives of all insurance companies in Egypt. The results obtained show the following: (1) The application manual of (EASs) in the insurance sector facilitates - to a large extent - the process of adopting the (EASs) in the insurance companies. However, this manual should be modified in term of its content including titles, terminologies ... and so on. (2) The ownership structure and types of insurance activities or personal characteristics "scientific graduation - experience years" have insignificant association with the importance of adopting the (EASs) and their application manual. (3) All the Egyptian insurance companies were complied with the contents of the application manual particularly with the rules and guidelines of preparing the annual financial statements, the models of these statements and their footnotes. The researcher - at the end of the study - introduces some suggestions for improving the effectiveness of the manual application and also provides some related points for futures studies.

عناصر مشابهة


© 2025 المنظومة. جميع الحقوق محفوظة.