News of the Algerian accounting system for insurance and/or reinsurance companies

‬Les nouveautés du système comptable algérien des sociétés d’assurances et/ou de réassurances

Mohamed Debbouzine ()
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Mohamed Debbouzine: UMBB - Université M'Hamed Bougara Boumerdes

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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 The most significant change is the removal of the concept "Technical debts" which have been replaced by class 03 "accounts for technical insurance reserves".

Keywords: Comptabilité d'assurance Assurance Réassurance Provisions techniques états financiers Code Jel : M41 G22 Accountancy Insurance Reinsurance Technical reserves financial statements JEL Classification Codes: M41 G22; Comptabilité d'assurance; Assurance; Réassurance; Provisions techniques; états financiers; Code Jel : M41; G22 Accountancy; Insurance; Reinsurance; Technical reserves; financial statements; JEL Classification Codes: M41; G22 (search for similar items in EconPapers)
Date: 2022-12-04
New Economics Papers: this item is included in nep-acc and nep-ara
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Published in International Journal of Economic Performance - المجلة الدولية للأداء الاقتصادي, 2022, 5 (2)

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