The Role of Actuarial Accounting in the Reliability and Comparability of Financial Reports Information in Sudan

Abstract

     The study problem represented in what is the role of actuarial accounting in reliability and comparability range in information of financial reports related to insurance and social security? The study objective is to identify the role of actuarial accounting in increasing the reliability and comparability of financial reporting information in social security funds through a field study in employees of these funds. The study tested that Actuarial accounting helps in increasing the reliability of financial reporting information in social security funds, and Actuarial accounting assist in preparing financial reports that include information comparable to social security funds. Through statistical analysis and hypothesis testing, the validity of the hypotheses has been proven Accordingly. The study recommended several recommendations, including reliance on actuarial accounting to enhance control and ensure transparency and reliability of financial reports.