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

محمود السجاعي, محمود; عطية الغندور, مصطفى; محمود يوسف مقابلة, محمد

doi:10.21608/alat.2016.218255

	استخدام اسلوب تحوط التدفقات النقدية للاستثمار في شرکات التامين بالتطبيق على شرکات التامين الاردنية
المجلة المصرية للدراسات التجارية
Article 8, Volume 40, Issue 4, October 2016, Pages 363-387 PDF (878.07 K)
Document Type: المقالة الأصلية
DOI: 10.21608/alat.2016.218255
Authors
محمود محمود السجاعي; مصطفى عطية الغندور; محمد محمود يوسف مقابلة
کلية التجارة - جامعة المنصورة
Abstract
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.

References
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