مجلة الحقوق والحريات
Volume 13, Numéro 2, Pages 1116-1132
2025-10-31

The Legal Framework For Accounting Analysis In Insurance Companies

Authors : Beghdadi Imene .

Abstract

The accounting system in insurance companies is similar to other accounting systems, tailored to the nature of insurance activities. Financial analysis necessitates a thorough examination of insurance companies' financial statements, which should be reclassified for effective analysis, This process helps evaluate the companies' financial positions and performance, ensuring they maintain sufficient financial solvency to meet their obligations to policyholders in terms of compensation.

Keywords

Keywords: Accounting; companies. Insurance; financial analysis; policyholders.