الريادة لاقتصاديات الأعمال
Volume 11, Numéro 2, Pages 343-360
2025-06-30

Frs 17 Between Implementation Prospects And Challenges In Algeria – An Exploratory Study Of A Sample Of Professionals And Academics



Authors : Nabil Guebli . Oualid Bouharaoua . Miloud Ferhoul .

Abstract

The implementation of international standards and regulations often encounters numerous obstacles and challenges. This study aims to examine such issues by addressing the difficulties and prospects of applying IFRS 17 "Insurance Contracts" in Algerian insurance companies. The research consists of a theoretical section, which explores various intellectual and conceptual dimensions of international accounting and financial reporting standards that align with the specificities of insurance companies, with a particular focus on IFRS 17, which is the core of this study. Additionally, the research includes an applied section, featuring a field study that assesses the perspectives of insurance experts, both academics and professionals, through a questionnaire. The responses were analyzed using SPSS 22. The study’s findings reveal several obstacles preventing the optimal implementation of IFRS 17 in the Algerian insurance sector. These challenges are primarily due to the lack of a legal framework that facilitates its application, as well as internal issues within insurance companies, such as a shortage of qualified personnel capable of understanding and implementing international standards like IFRS 17.

Keywords

Insurance ; IFRS 17 ; recognition ; disclosure ; measurement ; presentation

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