Les nouveautés du système comptable algérien des sociétés d’assurances et/ou de réassurances News of the Algerian accounting system for insurance and/or reinsurance companies

Mohamed Debbouzine
Additional contact information
Mohamed Debbouzine: University of Boumerdes (Algeria)

IJEP, 2022, vol. 5, issue 2, Pages : 731-746

Abstract: This article aims to present the novelties brought to the accounting of insurance and reinsurance organizations in Algeria, and this, within the framework of the new regulations enacted by the Notice N ° 89 of the CNC, of March 10, 2011. The most significant change is the removal of the concept "Technical debts" which have been replaced by class 03 "accounts for technical insurance reserves". Cet article a pour objectif de présenter les nouveautés apportées à la comptabilité des organismes d'assurance et de réassurance en Algérie, et ce, dans le cadre de la nouvelle réglementation édictée par l'Avis N° 89 du CNC, du10 mars 2011. Le changement le plus marquant est la suppression de la notion « Dettes techniques » qui ont été remplacé par la classe 03 « comptes de provisions techniques d’assurance ».

Keywords: Accountancy; Insurance; Reinsurance,; Technical reserves; financial statements; Comptabilité d’assurance; Assurance; Réassurance; Provisions techniques; états financiers (search for similar items in EconPapers)
Date: 2022
References: Add references at CitEc
Citations:

Downloads: (external link)
https://ijep.dz/index.php/IJEP/article/view/87 Abstract page (text/html)
https://ijep.dz/index.php/IJEP/article/download/87/82 Full text (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:bjm:ijep00:v:5:y:2022:i:2:id:87

Access Statistics for this article

More articles in IJEP from ALPEC The performance of Algerian economic institutions in light of international economic mobility , Boumerdes University
Bibliographic data for series maintained by BOUZID Ahmed ().