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The expected impact of applying IFRS (17) insurance contracts on the quality of financial reports

机译：IFRS（17）保险合同对财务报告质量的预期影响

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This study aimed to explore the expected effect of applying the International Financial Reporting Standard (IFRS) 17 Insurance Contracts on the quality of financial reports. The study followed the exploratory descriptive analytical approaches. A questionnaire was developed and distributed to a sample of 120 financial employees in all insurance companies in Jordan. It concluded that the expected impact of applying the standard on the quality of financial reports was significant, especially on the comparability of financial reports, and faithful representation. It was found that there is an expected, statistically significant and positive effect between the application of the standard, and the quality of financial reports in general, and the expected influence of applying the standard and each of comparability, faithful representation, relevance, verifiability, timely, and understandability respectively. The study recommends the application of the standard in the specified time, work to create appropriate conditions, and the need to follow objective assumptions from the company's management for the estimation of cash flows when applying the standard.
机译：本研究旨在探讨应用国际财务报告标准（IFRS）17保险合同对财务报告质量的预期效果。该研究遵循探索性描述性分析方法。调查问卷是制定并分发给约旦所有保险公司的金融雇员的样本。它的结论是，应用标准对财务报告质量的预期影响是显着的，特别是关于财务报告的可比性和忠实代表性的可比性。结果发现，标准的应用与金融报告质量之间存在预期，统计学上显着和积极的影响，以及应用标准和每种可比性，忠实代表性，相关性，核算，验证性，验证性的预期影响，及时，分别可理解。该研究建议在规定的时间内申请标准，努力创造适当的条件，以及在申请标准时遵守公司管理层的客观假设的必要性。

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