JBFE_Vol 07 N 02

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محاسبة عقود التأمين بين معيار الإبلاغ المالي الدولي "ifrs 17" والملاءة 2- دراسة مقارنة
(جامعة الوادي - University of Eloued, 2022-09-30) زيرق, سوسن; صيد, مريم
This paper aims to study and analyze the requirements for the application of IFRS 17 in terms of recognition principles, measurement models, methodology and mechanisms of presentation and disclosure that insurance companies must follow under this standard and then compare them with the pillars and requirements of Solvency 2 as international precautinary standards, which would help insurance companies to maximize the benefits oft he integration between them in improving the tarnsparency and credibility of financial reports. Finally, the study reached a lot of results such as the similarity of using objective measurement models that correspond to market conditions and consider discount rates to find the actual value of future cash flows, and effective methods and mechanisms for presentation and disclosure of insurance contracts, and found several differences between them, the most important of which is the contractual service margin, as it is the only element that is not included in the mesearment requirements in Solvency 2 compared to the IFRS 17 Standard.