List of Articles واژه‌های کلیدی: صنعت بیمه

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  1 - The effect of insurance industry on economic growth in Middle East and North Africa (MENA) countries
  فرزانه جهانی علی دهقانی
  Abstract In this paper, we analyze the relationship between the insurance expansion as a financial intermediary and economic growth in Iran and some selected  MENA members countries  i.e.Algeria,Bahrain,Turkey,Jordan,Kuwait,Lebanon,Egypt,Morroco,Oman,Qatar,Sa More

  Abstract In this paper, we analyze the relationship between the insurance expansion as a financial intermediary and economic growth in Iran and some selected  MENA members countries  i.e.Algeria,Bahrain,Turkey,Jordan,Kuwait,Lebanon,Egypt,Morroco,Oman,Qatar,SaudiArabia, Tunisia,UAE,Cyprus, Malta in "1997-2010". A descriptive analysis method has been used as the main approach. Using an econometric model based on deduction analysis and panel data model, a  macro review has made on MENA countries financial markets variables as well as the position of insurance share in the capital markets and its relationship with the  their economic growth rates. The results show that there is a significant and positive relationship between the aforementioned variables and the economic growth among the chosen countries during survey period. We recognize that the most effective variable on the economic growth is employment. One percent increase in employment index had a 0.34 percent increase in the economic growth. In addition, one percent increase in capital stock had a 0.08 percent increase in the economic growth. One percent increase in total premium had a 0.23 percent increase in the economic growth. Insurance had a positive effect on the economic growth on MENA member’s countries.  The effect of insurance on economic growth has been considerable quantity.   Manuscript profile
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  2 - Issues and Problems of Financial Reporting in the Insurance Industry in Iran
  Neda Rasouli Ali Rahmani
  10.30495/faar.2022.698380
  Abstract‎.AbstractObjective: Due to the nature and importance of the insurance industry, optimal financial information and reporting is very important in this industry. Nevertheless, the investors of insurance companies, the stock exchange organization, central insu More

  Abstract‎.AbstractObjective: Due to the nature and importance of the insurance industry, optimal financial information and reporting is very important in this industry. Nevertheless, the investors of insurance companies, the stock exchange organization, central insurance and even the policyholders as the main beneficiaries of insurance companies expect significant improvements in the financial reporting of insurance companies. The clauses of the auditor's report on reserves and non-compliance with Iran's Accounting Standard No. 28 and the Central Insurance Regulations are other noteworthy issues. The International Financial Reporting Standard 4, which will be replaced by IFRS 17 in 2023, is another important issue that Iran's insurance industry must be able to prepare to accept. Therefore, in the current research, the issues and problems of financial reporting in the insurance industry have been identified from the dimensions of recognition and measurement, reporting and disclosure, and finally systems and processes, which are the three main components in the framework of financial reporting.Method: The method used in the research is a survey and the data collection was done through a questionnaire. Finally, 50 questionnaires from 16 insurance companies were received and analyzed.Findings and conclusions: The research results show that the insurance industry is facing challenges in financial reporting. The identified challenges in the field of recognition and measurement include the lack of accounting standards in the field of life insurance, lack of application of common measurement methods at the international level, lack of insurance measurements at the group level, Contracts and recognition of insurance premium income are based only on historical information and ignoring adjustments including risk adjustment. In the field of reporting and disclosure, there are challenges such as the inability to distinguish between insurance operations and investment operations, the problem of distinguishing whether a group of contracts is profitable or unprofitable, and the nature and amount of risks arising from insurance contracts are not disclosed. . Finally, the lack of sufficient training of employees and the lack of integration of the information technology system and the software used are challenges in the field of systems and processes. Manuscript profile