Vol. 18, N°2 (2023)

138

129

The impact of the commitment to financial reporting on the risks of insurance contract portfolios according to the IFRS17 standard and on the future cash flows of insurance companies

Résumé

The research mainly aimed to study the impact of the commitment to financial reporting on the risks of insurance contract portfolios according to the IFRS17 standard, and its impact on the future cash flows of Iraqi insurance companies. In order to achieve the objectives of the study, the questionnaire method was used, which represents the basic tool for collecting primary data. The study sample was selected from the employees of some Iraqi insurance companies, with a large number (......) employees. Appropriate statistical methods and (Excels) program have been used to reach the required results, and the results of the study have shown that there is an acceptable level of commitment to financial reporting about the risks of insurance contract portfolios according to the IFRS17 standard and its impact on the future cash flows of insurance companies, and therefore the research hypotheses were accepted. In the end, the researcher recommended a set of recommendations aimed at presenting how to measure the financial flows of insurance companies according to the International Financial Reporting Standard No. 17 and to show how to deal with accounting challenges efficiently through a realistic numerical example, and perhaps the most important of them is that written policies generate future payments for policyholders at times Random and in random sizes.Therefore, policy groups are associated with random cash flows and we must decide on a common model for these random cash flows.

Comment citer cet article

رند صباح حسين و جمال شعيبي (2023) " تأثير الالتزام بالإبلاغ المالي عن مخاطر محافظ عقود التامين بموجب المعيار IFRS17 و على التدفقات النقدية المستقبلية لشركات التأمين " المجلة العالمية لإدارة الأعمال و التكنولوجيات، المجلد 18، العدد2 جوان، 108-137