The Research Aims At Conducting An Analytical Study On The Impact Of Applying IFRS 17 In The Development Of Accounting Measurement And Disclosure And Improving The Quality Of Financial Reports Of Syrian

Abstract

The aim of the study was to analyze the impact of the application of IFRS 17 in the development of measurement and accounting disclosure and in improving the quality of financial reports of Syrian insurance companies.

In order to achieve the goal of research, the researcher extrapolated previous studies to identify the research gap and to devise study hypotheses, Then address the motives for drafting and issuing the standard, its justification and its objectives, then he addressed the impact of the application of the standard on the development of recognition and measurement, the improvement of the level of supply and disclosure and the quality of the financial reports of Syrian insurance companies, The researcher designed a survey list and distributed it to the study vocabulary of interested parties, Appropriate statistical methods were used to test study homework.

The study found a strong impact relationship between the application of IFRS 17, developing recognition and measurement and improving the presentation and disclosure of insurance companies' financial reports, This supports the validity of the first hypothesis of the study, as well as a strong impact relationship between the application of IFRS 17 and the improvement of the quality of insurance financial reports, which supports the validity of the second hypothesis.