أهمية تطبيق معيار الإبلاغ المالي Ifrs7 الأدوات المالية: الإفصاحات في إدارة مخاطر شركات التأمين

Abstract

This study aims to determine the impact of risk disclosure in accordance with the international financial reporting standard IFRS 7 on the policy of insurance companies in the management of these risks, through a field study on a sample of accountants in insurance companies in Algeria. We concluded that the descriptive and quantitative disclosure of risks as approved by IFRS 7 contributes to the implementation of an effective risk management policy in insurance companies which would have an impact on their financial position and their business results