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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]

Author

Listed:
  • Mohamed Debbouzine

    (UMBB - Université M'Hamed Bougara Boumerdes)

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 The most significant change is the removal of the concept "Technical debts" which have been replaced by class 03 "accounts for technical insurance reserves".

Suggested Citation

  • Mohamed Debbouzine, 2022. "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]," Post-Print hal-03904884, HAL.
    • Handle: RePEc:hal:journl:hal-03904884
    Note: View the original document on HAL open archive server: https://cnrs.hal.science/hal-03904884
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    More about this item

    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;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • G22 - Financial Economics - - Financial Institutions and Services - - - Insurance; Insurance Companies; Actuarial Studies
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • G22 - Financial Economics - - Financial Institutions and Services - - - Insurance; Insurance Companies; Actuarial Studies
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • G22 - Financial Economics - - Financial Institutions and Services - - - Insurance; Insurance Companies; Actuarial Studies
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • G22 - Financial Economics - - Financial Institutions and Services - - - Insurance; Insurance Companies; Actuarial Studies

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