Ahmed Gaid ZakariaMiloudi Mohamed Karim2024-10-032024-10-032024-09-01Ahmed Gaid, Zakaria . Miloudi, Mohamed Karim. Difficulties In Implementing Ifrs 17 In The Insurance Sector In Algeria (case Study Of The Caat Insurance Company). Journal of Economics and Sustainable Development . Vol. 07. N. 02. 01 september2024. faculty of economie commercial and management sciences. university of el oued [visitedin ../../….]. availablefrom[copy linkhere].2661-7986https://dspace.univ-eloued.dz/handle/123456789/34753On January 1, 2023, the new international accounting standard IFRS 17 for insurance contracts came into force, while the Algerian insurance sector will introduce it in 2025. The adoption of these new standards will transform the way insurance companies design and perceive financial information. It will completely turn principles upside down to the extent that, "Fair value" will supplant historical cost and priority of economic substance over legal form. Ensuring that businesses provide pertinent information that presents an accurate and fair picture of these contracts is the goal of IFRS 17. Users of financial statements can evaluate how insurance contracts affect the entity's cash flows, financial performance, and financial situation with the use of this new standard.enAccounting standardIFRS 17fair valuehistorical costprofitability indicators.Article