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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

Author

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  • Mohamed DEBBOUZINE

    (University of Boumerdes (Algeria))

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 The most significant change is the removal of the concept "Technical debts" which have been replaced by class 03 "accounts for technical insurance reserves".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

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Handle: RePEc:bjm:ijep00:v:5:y:2022:i:2:id:87
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