مدى توافق النظام المحاسبي المالي لشركات التأمين مع معايير الإبلاغ المالي الدولي )من وجهة نظر عينة من محاسبين و إطارات ماليين و محاسبين و مدققين و محافظي حسابات بشركات التأمين الجزائرية بكل من غرداية ورق لة الاغواط والجزائر العاصمة

Abstract

The present study sheds light on the compatibility of the financial accounting system of the Algerian Insurance Corporations with the International Financial Reporting Standards. IFRS , through testing whether the financial statements of the Algerian insurance corporations have been up to the International Financial Reporting Standards, and through focusing on the International Financial Reporting Standards in general and the Insurance Contracts (ifrs4) in particular ,We have taken into consideration the Financial Accounting System in the Algerian Insurance Corporations to compare . (SCF) the Financial Accounting System with the International financial Reporting Standards (IFRS/IAS) to indentify the compatibility between them, through the comparison in terms of the Conceptual framework along with demonstrating and evaluating the items of the financial statements. In order to reach to better possible results of the study, we have distributed in the field study, sample of questionnaires to accounting and financial frameworks accountants and internal auditors for insurance corporations as well as the governors of accounts in each of the following provinces : Ghardaia, Ouargla, Laghouat, Algeria's capital. Despite the shrinking gap between the financial statements , that have been produced by the financial Accounting System of the Insurance Corporations and the Financial Statements , which have been produced by the world's Accounting Systems , especially those which are applied to the International Financial Reporting Standards, but there remain difficulties and obstacles that hinder to reach the universal access in the financial statements perparation as a result of different legislations and the Algerian economic conditions