Comparing Between 28 Accounting Standard and 58 Insurance by-Law Council and Contrast Differences Between Profit and Trading Taxes of Insurance Corporations Roya Darabi Mahnaz Rabiee Majid Allah-Verdi

Subject Areas :

رویا  Darabi ¹ (استادیار دانشگاه آزاد اسلامی واحد تهران جنوب)
مهناز  Rabiei ² (استادیار دانشگاه آزاد اسلامی واحد تهران جنوب)
مجید  Alahverdi ³ (کارشناس ارشد حسابداری)

Received: 2015-05-07 Accepted : 2015-05-07 Published : 2014-02-20

Keywords:

Abstract :

The main point of this research is comparing the 28 accounting standard with 58 insurance by-law council about recognizing and accounting insurance technical reserves company and scrutinize the meaning of contrast between net profit,profit availables for allocation and trading taxes of insurance corporations. This project is applied in aspect of the main aim and is correlative in aspect of nature. In this project, the effect of applying 28accounting standard, 58 insurance by-low council and the researcher solution's(Accounting and Reporting of technical reserves, and natural disaster as margin capital reserves in the ownership interest part) at the net profit,profit availables for allocation and trading taxes of insurance corporations of investigation samples is separately tested with comparing data averages then, the result that is obtained have confirmed the hypothesis of this research. This project has been located in insurance companies 1386 to 1388. The summation information has been research library in which financial statement, deeds and papers have been used. Key Words: Technical Reserve of Non-Life Insurance, 28 Accounting Standard, 58 Insurance by-Low, Net Profit, Catastrophe Reserve.  

References:

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