استخدام اسلوب تحوط التدفقات النقدية للاستثمار في شرکات التامين بالتطبيق على شرکات التامين الاردنية

نوع المستند : المقالة الأصلية

المؤلفون

کلية التجارة - جامعة المنصورة

المستخلص

The current study has aimed at providing an accounting framework to hedge cash flows to investment in insurance companies in the light of international accounting standards, and the laws of supervision and control over the insurance business, In a way it will contribute to raising the level of efficiency of investment in insurance companies . In order to achieve that goal, the accounting framework components had been specified , that are represented in goals, the basic determinants, technical methods , procedures, financial reporting, disclosure, and the activities of the recognition and measurement.
The study has found that the accounting framework to hedge cash flow works to raise the efficiency of the return on investment in insurance companies through its dependence on the basic parameters and methods of hedging cash flow accounting. Furthermore; as the study found that investment activity in the insurance companies relies on the quality of determinants that regulate investment activity in insurance companies.
Based on the findings of the study the researcher has recommended the application of the accounting framework for its great importance in raising the level of return on investment in insurance companies. Moreover; the researcher recommends the activation of the derivatives market in Amman Financial Market For Securities so as to stimulate the application of cash flow hedge method in the Jordanian insurance companies.

الموضوعات الرئيسية

المراجع

A- Books:
1. Craig, D., & Anne, W., ''Financial Accounting and reporting, An international Approach'', Mc Craw Hill Education, Higher Education, UK, 2013.
2. Don, C., & Robert, B., “An Introduction to Derivatives and Risk management”, Cengage learning, 2010.
3. Floyd, B., et el ., «Advanced Accounting” Pearson eleventh edition, 2012.
4. Martin, B., et al., “International Generally Accepted Accounting practice under International financial Reporting Standards”, ERNST& Wiley, Volume . 2, 2013.
5. -------------------------, “International Generally Accepted Accounting practice under international financial Reporting standard”, Ernst & Wiley volume 3, UK, 2013.
B- Periodicals:
1. Dennis, F., & Leif, B., “Hedge Effectiveness Testing as a screening Mechanism for hedge Accounting : Does it Work?”, Journal of Accounting Auditings & Finance , Vol 30 (1) , 2015.
2. Joseph, O., Frank, G., ''The financial performance of life insurance companies in Ghana'', The Journal of Rist Finance, Vol. 14 , ISS 3, 2013.
3. Rafal, W., & Magdalena, Z., "The real estate investment of insurance companies in poland", Journal of property investment & Finance, Vol.29, Iss 1, 2011.
4. Richard, B., ''Development of insurance regulation in Ireland'', Journal of financial regulation and compliance, Vol. 20, lss3, 2012.
25
C- Standards:
1. International Accounting standard committee, IFRS, No 9, Financial Instruments, 2014.
2. International accounting standard committee, IFRS, No. 7, Financial instrument: Disclosures 2015.

ملفات

شارك

إرسال الاستشهاد إلى

الإحصائيات