Recognizing Financial Reports’ Factors According to

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Rahimi baghabrishami Mansour ali; MALEKIAN ESFANDYAR; KAMYABI YAHYA; TEHRANCHIAN AMIR MANSOUR

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Paper Information

Journal: IRANIAN JOURNAL OF INSURANCE RESEARCH (SANAAT-E-BIMEH) Year:2018 | Volume:32 | Issue:4 (128) Page(s): 65-84

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Title

Recognizing Financial Reports’ Factors According to "Standard No. 28" and Their Influence on Mutual Rights of Main Stakeholders (Insurer & Policyholder) in Insurance Industry

Author(s)

Rahimi baghabrishami Mansour ali | MALEKIAN ESFANDYAR | KAMYABI YAHYA | TEHRANCHIAN AMIR MANSOUR | Issue Writer Certificate

Keywords

Accounting Standard No.28Q1

Insurance Industry Stakeholders’RightsQ1

SolvencyQ1

BenefitQ2

Technical ReservesQ1

Abstract

In order to set precise, as well as fair standards and regulations, it is necessary to recognize agency relationships, and insurance industry stakeholders’ rights, in conjunction with their interests. In this respect, authorities in charge of the compilation of international and national accounting standards are trying to provide appropriate standards, combined with their requirements for financial reports by precisely recognizing and sketching the relationships among insurance industry stakeholders. Iran's Standard Committee has introduced "Accounting Standard No. 28" in the year 2006 for general insurance activities. The present paper studies the adequacy of accounting standard requirements by assessing the influence of the calculation methods of financial factors on two indicators of "Benefit" and "Solvency" which stand for the stakeholders’ interests and profits, respectively. According to the results, "Accounting Standard No. 28" is not adequate enough to unite the rights of the stakeholders (insurer & insured), as far as general insurance activities are concerned.

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APA: Copy

Rahimi baghabrishami, Mansour ali, MALEKIAN, ESFANDYAR, KAMYABI, YAHYA, & TEHRANCHIAN, AMIR MANSOUR. (2018). Recognizing Financial Reports’ Factors According to "Standard No. 28" and Their Influence on Mutual Rights of Main Stakeholders (Insurer & Policyholder) in Insurance Industry. IRANIAN JOURNAL OF INSURANCE RESEARCH (SANAAT-E-BIMEH), 32(4 (128) ), 65-84. SID. https://sid.ir/paper/100938/en

Vancouver: Copy

Rahimi baghabrishami Mansour ali, MALEKIAN ESFANDYAR, KAMYABI YAHYA, TEHRANCHIAN AMIR MANSOUR. Recognizing Financial Reports’ Factors According to "Standard No. 28" and Their Influence on Mutual Rights of Main Stakeholders (Insurer & Policyholder) in Insurance Industry. IRANIAN JOURNAL OF INSURANCE RESEARCH (SANAAT-E-BIMEH)[Internet]. 2018;32(4 (128) ):65-84. Available from: https://sid.ir/paper/100938/en

IEEE: Copy

Mansour ali Rahimi baghabrishami, ESFANDYAR MALEKIAN, YAHYA KAMYABI, and AMIR MANSOUR TEHRANCHIAN, “Recognizing Financial Reports’ Factors According to "Standard No. 28" and Their Influence on Mutual Rights of Main Stakeholders (Insurer & Policyholder) in Insurance Industry,” IRANIAN JOURNAL OF INSURANCE RESEARCH (SANAAT-E-BIMEH), vol. 32, no. 4 (128) , pp. 65–84, 2018, [Online]. Available: https://sid.ir/paper/100938/en

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