{"product_id":"plan-comptable-commente-des-entreprises-du-secteur-des-assurances","title":"Plan Comptable Commente des Entreprises du Secteur des Assurances","description":"\u003cp\u003eIn this review of Plan Comptable Commente des Entreprises du Secteur des Assurances CIMA2 the bottom line is clear: this French edition is a focused reference for accountants, auditors and insurance finance professionals working under the CIMA framework. It collects the relevant Code CIMA articles and offers a practical commentary that clarifies how each account functions, helping users prepare annual accounts that conform to regional rules. The review finds it most valuable for practitioners who need a single, readable source of definitions, evaluation principles and account operation from class 1 to class 8.\u003c\/p\u003e\n\u003ch2\u003eKey Features\u003c\/h2\u003e\n\u003cul\u003e\n\u003cli\u003e\n\u003cstrong\u003eCode CIMA coverage:\u003c\/strong\u003e Collects the articles from 401 onward that govern accounting for entities in the CIMA zone, allowing readers to reference the primary regulatory text in one place.\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003eAccount commentary:\u003c\/strong\u003e Provides explanatory notes for each account that clarify practical use and typical operation, which helps in preparing and understanding annual accounts.\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003eClass-by-class presentation:\u003c\/strong\u003e Presents classes 1 to 8 with definitions and evaluation principles, making it straightforward to locate information by account class.\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003eSector focus:\u003c\/strong\u003e Concentrates specifically on the insurance sector, so examples and commentary are relevant to insurance company accounting rather than generic business accounting.\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003eNo regulatory status:\u003c\/strong\u003e Explicitly states that the commentary is explanatory and not a binding regulation, helping users understand its proper legal role.\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003ch2\u003eWho It's For\u003c\/h2\u003e\n\u003cp\u003eThis book is best for professional accountants, financial controllers and auditors working with insurance companies in CIMA member states who need a consolidated reference of the Code CIMA provisions and practical explanations for each account. It also suits accounting students specializing in insurance accounting who require a sector-specific guide to the chart of accounts.\u003c\/p\u003e\n\u003cp\u003eThose who should look elsewhere include readers seeking an official regulatory text with binding force or a broad international insurance accounting standard comparison; this volume is explicitly a commentary and not a regulatory instrument or substitute for legal advice.\u003c\/p\u003e\n\u003ch2\u003ePros \u0026amp; Cons\u003c\/h2\u003e\n\u003cp\u003e\u003cstrong\u003ePros\u003c\/strong\u003e\u003c\/p\u003e\n\u003cul\u003e\n\u003cli\u003eConsolidates the relevant Code CIMA articles for insurance sector accounts into one accessible volume.\u003c\/li\u003e\n\u003cli\u003eExplains the functioning and use of each account, which aids consistent application in annual accounts preparation.\u003c\/li\u003e\n\u003cli\u003eOrganized by account class with definitions and evaluation principles, facilitating quick reference.\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cp\u003e\u003cstrong\u003eCons\u003c\/strong\u003e\u003c\/p\u003e\n\u003cul\u003e\n\u003cli\u003eThe commentary has no regulatory value, so practitioners must still consult the official Code CIMA or legal counsel for binding interpretation.\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003ch2\u003eSpecifications\u003c\/h2\u003e\n\u003ctable\u003e\n\u003ctr\u003e\n\u003ctd\u003eTitle\u003c\/td\u003e\n\u003ctd\u003ePlan Comptable Commente des Entreprises du Secteur des Assurances CIMA2\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd\u003eLanguage\u003c\/td\u003e\n\u003ctd\u003eFrench\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd\u003eSubject\u003c\/td\u003e\n\u003ctd\u003eAccounting for insurance companies under Code CIMA\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd\u003eContent scope\u003c\/td\u003e\n\u003ctd\u003eArticles 401 and following; classes 1 to 8\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd\u003eAuthors\u003c\/td\u003e\n\u003ctd\u003eRemy Emmanuel Ngue, Manfred Gabriel Njoh\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd\u003eNature\u003c\/td\u003e\n\u003ctd\u003eCommentary and compilation of texts, non-regulatory\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003c\/table\u003e\n\u003ch2\u003eOur Verdict\u003c\/h2\u003e\n\u003cp\u003eFor accounting professionals and students focused on insurance-sector reporting within the CIMA zone, this commentary is a practical and cost-effective reference that gathers the relevant Code CIMA provisions and explains account usage clearly. It should be used alongside official texts and professional judgement, but it represents good value for those who need a sector-specific chart of accounts guide.\u003c\/p\u003e\n\u003ch2\u003eFrequently Asked Questions\u003c\/h2\u003e\n\u003cp\u003e\u003cstrong\u003eIs this book the official Code CIMA?\u003c\/strong\u003e\u003cbr\u003eThe book compiles and comments on Code CIMA articles but the commentary itself has no regulatory value; the official Code remains the binding reference.\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eWhich account classes are covered?\u003c\/strong\u003e\u003cbr\u003eThe commentary covers account classes 1 through 8, with definitions, evaluation principles and explanations of account functioning.\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eWho wrote the commentary?\u003c\/strong\u003e\u003cbr\u003eThe work is authored by Remy Emmanuel Ngue and Manfred Gabriel Njoh, who present the texts and provide explanatory notes for insurance sector accounts.\u003c\/p\u003e","brand":"REMY EMMANUEL NGUE, MANFRED GABRIEL NJOH","offers":[{"title":"Default Title","offer_id":48609419559131,"sku":"B08STMH2WD","price":55.0,"currency_code":"USD","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0724\/1043\/1707\/files\/51oOt4pG9CL._SL1500.jpg?v=1778425177","url":"https:\/\/gearmusthave.com\/products\/plan-comptable-commente-des-entreprises-du-secteur-des-assurances","provider":"GearMustHave","version":"1.0","type":"link"}