والنظام المحاسبي المالي IFRS -17 متطلبات الإفصاح عن المعلومة المالية لشركات التأمين بين معيار الإبلاغ المالي

Abstract

The goal from this study is to understand and know the accounting information system in insurance companies، knowing that the accounting of insurance companies is derived from financial accounting according to the financial accounting system. The analytical approach was followed by presenting the most important financial lists and knowing the progress of its accounts related to insurance activity by providing realistic examples from the Regional Fund for Agricultural Cooperation. It was also highlighted how to disclose financial information through the preparation of the list of annexes for the Fund Finally، it was concluded that the Regional Fund for Agricultural Cooperation does not follow all the methods of evaluation and accounting that the new system introduces. It also prepares financial lists without disclosing the information in the list of supplements.